IDEAS home Printed from https://ideas.repec.org/a/oup/oxecpp/v68y2016i2p444-464..html

British tax credit simplification, the intra-household distribution of income and family consumption

Author

Listed:
  • Paul Fisher

Abstract

This paper asks whether targeting welfare benefits to women can be effective at changing household spending. We provide empirical evidence on this question by using a reform to the UK tax-credit system in 2003 as a quasi-experiment. We find that the reform caused low-income households to reallocate spending towards children’s goods. The results further demonstrate that the effects of directing welfare benefits to women can extend beyond child expenditures to goods that are collectively consumed by all household members. Our findings are in contrast to those from earlier studies that took place in the economic setting of 1970s UK.

Suggested Citation

  • Paul Fisher, 2016. "British tax credit simplification, the intra-household distribution of income and family consumption," Oxford Economic Papers, Oxford University Press, vol. 68(2), pages 444-464.
    • Handle: RePEc:oup:oxecpp:v:68:y:2016:i:2:p:444-464.
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1093/oep/gpv068
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to look for a different version below or

    for a different version of it.

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Luis Ayala & Milagros Paniagua, 2019. "The impact of tax benefits on female labor supply and income distribution in Spain," Review of Economics of the Household, Springer, vol. 17(3), pages 1025-1048, September.
    2. Beznoska, Martin, 2019. "Do couples pool their income? Evidence from demand system estimation for Germany," Discussion Papers 2019/3, Free University Berlin, School of Business & Economics.
    3. Panayiota Lyssiotou, 2018. "Gender bias in the spending of child benefits: evidence from a natural policy reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 1029-1070, August.
    4. Levely, Ian & van den Berg, Marrit, 2023. "Joint Production and Household Bargaining: an experiment with spouses in rural Tanznania," SocArXiv pkcqd, Center for Open Science.
    5. J. M. C. Santos Silva & Silvana Tenreyro, 2022. "The Log of Gravity at 15," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 21(3), pages 423-437, September.
    6. Miriam Beblo & Denis Beninger, 2017. "Do husbands and wives pool their incomes? A couple experiment," Review of Economics of the Household, Springer, vol. 15(3), pages 779-805, September.
    7. Karen Mumford & Antonia Parera‐Nicolau & Yolanda Pena‐Boquete, 2020. "Labour Supply and Childcare: Allowing Both Parents to Choose," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 82(3), pages 577-602, June.
    8. Marilyn Howard & Fran Bennett, 2020. "Payment of Universal Credit for couples in the UK: Challenges for reform from a gender perspective," International Social Security Review, John Wiley & Sons, vol. 73(4), pages 75-96, October.
    9. Beznoska, Martin, 2019. "Do Couples Pool Their Income?," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203490, Verein für Socialpolitik / German Economic Association.
    10. Martin Beznoska, 2024. "Correction to: Testing the Income Pooling Hypothesis and its Link to the Taxation of Couple Households: Evidence from Demand System Estimation for Germany," Journal of Family and Economic Issues, Springer, vol. 45(3), pages 720-722, September.
    11. repec:osf:socarx:pkcqd_v1 is not listed on IDEAS

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oup:oxecpp:v:68:y:2016:i:2:p:444-464.. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Oxford University Press (email available below). General contact details of provider: https://academic.oup.com/oep .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.