|Date:||11 August 2006|
|Authors:||Stuart Adam and James Browne|
|Volume, issue, pages:||22 pp.|
In all cases, the tax base is left unchanged. The analysis is conducted for the working-age population only, and in all cases the reforms are designed to be revenue neutral under the strong assumption that people do not change their behaviour in response to the reforms. We examine the effects of the reforms on particular example families and on the overall distributions of income and work incentives.