Research

The Life and Death of Child Tax Credit and Working Tax Credit


Reference:

Godwin, M. and Lawson, C., 2012. The Life and Death of Child Tax Credit and Working Tax Credit. Working Paper. Bath, U. K.: Department of Economics, University of Bath. (Bath Economics Research Working Papers; 1/12)

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    Official URL:

    http://www.bath.ac.uk/economics/research/working-papers/2012-papers/01-12.pdf

    Abstract

    The Tax Credits system introduced in the UK by the previous Labour government is from 2013 to be replaced by a Universal Benefit system. The new system should have some major potential advantages, provided it avoids the problems experienced with the Tax Credit system. The paper reviews and updates previous research on Tax Credits and sets out recommendations for the design and administration of future welfare benefit systems, drawing on critical analyses of the Tax Credit system.

    Details

    Item Type Reports/Papers (Working Paper)
    CreatorsGodwin, M.and Lawson, C.
    Uncontrolled Keywordstax credits,welfare benefit administration,welfare benefit design
    DepartmentsFaculty of Humanities & Social Sciences > Economics
    Research CentresBath Economics Research
    Publisher StatementThe_life_and_death_of_child_tax_credit.pdf: © The Author
    StatusPublished
    ID Code32990

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