Arbeitspapier
British tax credit simplification, the intra-household distribution of income and family consumption
The UK Government enacted simplification of its tax credit system in 2003. An inter- esting consequence of the reform is that tax credit payments were split between partners in couples, causing a rare wallet to purse transfer. This paper presents evidence on the effects of the reform on family spending, using quasi-likelihood techniques, for a sample of low income couples with children. In areas of child goods, evidence of important spending increases are found, whereas spending decreases are observed amongst goods that disproportionately ben- efit parents. A further key finding is an apparent trade-off between spending on public goods that are not exclusively consumed by children, but may nonetheless have a child development dimension. Results are contrasted to earlier findings from UK 1970s child benefit reforms. The effects are consistent with a non-cooperative bargaining framework, in which partners differ in their relative preference for different household public goods.
- Sprache
-
Englisch
- Erschienen in
-
Series: ISER Working Paper Series ; No. 2014-13
- Klassifikation
-
Wirtschaft
Single Equation Models; Single Variables: Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions
Consumer Economics: Empirical Analysis
Fiscal Policies and Behavior of Economic Agents: Household
Welfare, Well-Being, and Poverty: Government Programs; Provision and Effects of Welfare Programs
Labor Economics Policies
Economics of Gender; Non-labor Discrimination
- Thema
-
family expenditure
child well-being
welfare reform
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Fisher, Paul
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Essex, Institute for Social and Economic Research (ISER)
- (wo)
-
Colchester
- (wann)
-
2014
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Fisher, Paul
- University of Essex, Institute for Social and Economic Research (ISER)
Entstanden
- 2014
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