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The evolution of tax implicit value judgements in the UK: 1968–2018
[Comparing poverty rates internationally: Lessons from recent studies in developed countries]

Author

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  • Justin van de Ven
  • Nicolas Hérault

Abstract

We develop an empirical approach for quantifying the value judgements implicit in the relative treatment of demographic subgroups by an entire tax and transfer system. The new approach can be applied to household survey data, allowing us to evaluate the evolution of these value judgements using UK data reported at annual intervals between 1968 and 2018. The results provide the first quantitative evaluations of widely cited substantial improvements in tax and transfer treatment enjoyed by some population subgroups—particularly families with children and age pensioners—relative to the wider population.

Suggested Citation

  • Justin van de Ven & Nicolas Hérault, 2022. "The evolution of tax implicit value judgements in the UK: 1968–2018 [Comparing poverty rates internationally: Lessons from recent studies in developed countries]," Oxford Economic Papers, Oxford University Press, vol. 74(2), pages 594-609.
    • Handle: RePEc:oup:oxecpp:v:74:y:2022:i:2:p:594-609.
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    File URL: http://hdl.handle.net/10.1093/oep/gpab043
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    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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