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.


Item Type Articles
CreatorsEvans, M.and Harkness, S.
Uncontrolled Keywordspoverty, work and justice
DepartmentsResearch Centres & Institutes > Institute for Policy Research
Faculty of Humanities & Social Sciences > Social & Policy Sciences
Research CentresCentre for Analysis of Social Policy (CASP)
ID Code18482


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