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: James Sefton and David Miles ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 24, No. 2, June 2003
Volume, issue, pages: Vol. 24, No. 2, pp. 121-151
JEL classification: H10, H20, H30
This paper uses a simple model of how households at different points on the income distribution make decisions about saving and labour supply to illustrate some of the problems government faces in designing social security systems. We show simulation results, which highlight the costs and benefits of alternative pension and income support regimes, and analyse what is happening in the UK in the light of the results. Search |

