The UK tax and Benefit system has developed over the last century in a fairly haphazard manner. Reforms to one section are introduced, with the best of intentions, which cause undesirable effects in other parts or which achieve the aims of those introducing them in an inefficient manner. This article examines just one such development-the advantageous tax treatment of the elderly.
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Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.
Volume (Year): 2 (1981) Issue (Month): 3 (November) Pages: 29-36 Download reference. The following formats are available: HTML
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Handle: RePEc:ifs:fistud:v:2:y:1981:i:3:p:29-36
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