Tax policy reform: why we need microeconomics
It is 20 years ago this July that the committee under the chairmanship of James Meade was set up by the Institute for Fiscal Studies to take a fundamental look at the UK tax structure. What it produced stands as a landmark in the history of tax policy analysis and was an important springboard for subsequent IFS research. The membership of the committee included three research ‘secretaries’, two of whom were recent presenters of the IFS Annual Lecture — John Flemming and Mervyn King — and the other of whom was to become Director of IFS — John Kay. With such an active history in research in this area, it would seem reasonable to ask ‘what’s new?’.
Volume (Year): 16 (1995)
Issue (Month): 3 (January)
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84-8, Chicago - Population Research Center.
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- Thomas MaCurdy & David Green & Harry Paarsch, 1990. "Assessing Empirical Approaches for Analyzing Taxes and Labor Supply," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 415-490.
- Alan Duncan & Chris Giles, 1995. "Benefit reforms and labour supply incentives in the UK: the family credit," IFS Working Papers W95/21, Institute for Fiscal Studies.
- Richard Dorsett & Christopher Heady, 1991. "The take-up of means-tested benefits by working families with children," Fiscal Studies, Institute for Fiscal Studies, vol. 12(4), pages 22-32, November.
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