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A dynamic perspective on how the UK personal tax and benefit system affects work incentives and redistributes income

Authors: Mike Brewer , Monica Costa Dias and Jonathan Shaw
Date: 16 October 2012
Type: Briefing Note, BN132
DOI: 10.1920/bn.ifs.2012.00132

Abstract

This briefing note summarises a project that took a life-cycle perspective to understand how taxes and benefits affect incentives to work and earn more, and the way in which they redistribute income. It analysed the simulated lifetimes of women (and their families) whose characteristics are taken from survey data and whose behaviour is derived from a model of individual decision-making that broadly replicates what is actually observed amongst real individuals in the UK. Download full version

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