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IFS Briefing Notes
October 1999 BN03
Article
Family Credit and the Working Families Tax Credit
Type: IFS Briefing Notes
Authors: Andrew W Dilnot and Julian McCrae

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This discussion paper describes the structure of Family Credit and the Working Families Tax Credit (WFTC). It looks at the characteristics of likely recipients and discusses how the WFTC will affect work incentives for different types of households. The paper then goes on to discuss a series of issues that deserve attention and discussion in the context of the UK reform, and perhaps more generally in the consideration of policies of this type.

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