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The Analysis of Personal Taxation and Social Security

Published online by Cambridge University Press:  26 March 2020

A.B. Atkinson ,
M.A. King  and
H. Sutherland
A.B. Atkinson
Affiliation:
International Centre for Economics and Related Disciplines, London School of Economics
M.A. King
Affiliation:
International Centre for Economics and Related Disciplines, London School of Economics
H. Sutherland
Affiliation:
University of Birmingham
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Abstract

This article describes research on the analysis of the consequences of changes in personal taxation and social security carried out as part of the SSRC Programme on Taxation, Incentives and the Distribution of Income. It shows how data from the Family Expenditure Survey can be used to see who gains and who loses from policy changes, illustrating this by an examination of proposals for a tax credit scheme. It discusses the incorporation of changes in behaviour, and the effect of taxes and benefits on incentives, including the ‘poverty trap’. Particular emphasis is placed on the accessibility of the analysis, and the last section describes a range of programs which are available for use on micro-computers.

Type
Articles
Information
National Institute Economic Review , Volume 106 , November 1983 , pp. 63 - 74
Copyright
Copyright © 1983 National Institute of Economic and Social Research

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Footnotes

The work carried on by the SSRC Programme (directed by A. B. Atkinson, M. A. King and N. H. Stern) is described in its series of Discussion Papers, Research Notes and regular Newsletters. A full list of these is available from Anne Robinson, Room R442, London School of Economics. The authors would like to acknowledge helpful comments on the first draft of this paper from the Editorial Board of the Review, B. J. Buckingham of the Department of Employment, R. U. Redpath of the Office of Population Censuses and Surveys, J. Micklewright and N. H. Stern, and to express their thanks to B. Hayes and P. Ramsay for their advice and assistance with the design of computer programs.

References

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