Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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Type: Journal Articles Authors: Chris Giles, Paul Johnson and Julian McCrae ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 18, No. 1, February 1997
Volume, issue, pages: Vol. 18, No. 1, pp. 49-72
JEL classification: H3, H4, J3
This paper examines the impact of the UK housing benefit system on the financial returns to employment of people in local authority or Housing Association accommodation. It outlines the current structure of housing benefit and examines its effects on the returns to employment using data from the Family Expenditure Survey. It analyses the consequences of a number of reforms to the current system - lowering social rents, increasing the levels of housing benefit received in work and restricting the amount of rent covered by housing benefit payments. This analysis highlights the trade-offs involved in various strategies available for restructuring the present system. Search |

