The impact of the tax and benefit system on second earners
Evans, M. and Harkness, S., 2010. The impact of the tax and benefit system on second earners. Journal of Poverty and Social Justice, 18 (1), pp. 35-51.
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This article analyses the theoretical and applied aspects of employment disincentives for second earners that exist in the British tax benefit system. The shortcomings of existing tax-benefit income profiles are examined, together with the underlying role of tax credits in disincentives compared with other factors. The potential of such disincentives to worsen employment of second earners in a recession is addressed. Conclusions suggest that a more sophisticated applied approach is required by social policy analysts, together with improved ways to profile incentives in the tax benefit system.
|Creators||Evans, M.and Harkness, S.|
|Uncontrolled Keywords||poverty, work and justice|
|Departments||Faculty of Humanities & Social Sciences > Social & Policy Sciences|
|Research Centres||Institute for Policy Research|
Centre for Analysis of Social Policy (CASP)
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