Taxes and benefits

The report shows what differentiates the individuals in the survey who entered work over a twelve month period from those who remained out of work over the course of a year. It examines how the distribution of hourly wages earned by new entrants into jobs differs from the distribution of wages for those already in work. This `entry wage' information is just used to estimate gains to working for people who are currently unemployed or inactive, and to assess to what extent financial incentives affect entry into work. The report also simulates what the effect of the WFTC, the NI reforms, and the 10p tax rate might be on the numbers of men and women entering work and how these reforms might increase employment.

This paper surveys the evidence on the effects of technical change on skills, wages and employment by examining the micro-econometric evidence.

This commentary looks at the impact of taxing child benefit under a number of scenarios. This involves analysis of the amount of revenue raised, the distributional impact of using this revenue to increase the rate of child benefit and the administrative issues encountered under particular tax treatments. In addition, the commentary examines the implications of taxing child benefit for the future direction of tax system reform.

In this paper we develop the collective labour supply framework to allow for corner solutions and nonparticipation in employment.

This chapter surveys existing approaches to modeling labor supply and identifies important gaps in the literature that could be addressed in future research

Recent studies have found a negative relationship between voluntary labour market activity and the opportunity cost of time, measured by the individual's net wage.

Perceptions of private benefits from hypothecated tax increases may be correlated with income either because individuals with different incomes are more or less interested in public services or because they anticipate bearing different shares of the implied tax burden.

The 1980s tax reforms and the changing dispersion of wages offer one the best opportunities yet to estimate labour supply effects.

This report looks at how corporate income taxes have changed over the past two decades, what incentives they provide for domestic and international investment, and whether changes in the international economy have helped shape these reforms.

This research, supported by the Leverhulme Trust, investigates the relationship between the employment status of husbands and the labour market behaviour of their wives.

This paper investigates whether tax competition can survive under tax coordination, when information is private or nonverifiable.

This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region

This research (supported by the Leverhulme Trust) investigates the relationship between working behaviour (whether one is unemployed, not participating, working part-time or full-time), cash transfer programmes (such as in-work transfers like Family Credit, and out-of-work transfers like Income Support), and in-kind transfer programmes.

This paper outlines the connection between the formal description of the tax system and the marginal rate schedule faced by taxpayers.

This paper analyses the windfall tax on the privatised utilities, introduced in the 1997 Budget.