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The impact of the tax and benefit system on second earners


Reference:

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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Official URL:

http://dx.doi.org/10.1332/175982710790795139

Abstract

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.

Details

Item Type Articles
CreatorsEvans, M.and Harkness, S.
DOI10.1332/175982710790795139
Uncontrolled Keywordspoverty, work and justice
DepartmentsFaculty of Humanities & Social Sciences > Social & Policy Sciences
Research CentresInstitute for Policy Research
Centre for Analysis of Social Policy (CASP)
RefereedYes
StatusPublished
ID Code18482

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