@techreport{Brewer2012, author = {Mike Brewer and Monica Costa Dias and Jonathan Shaw}, title = {A dynamic perspective on how the UK personal tax and benefit system affects work incentives and redistributes income}, year = {2012}, month = {Oct}, doi = {10.1920/bn.ifs.2012.00132}, url = {http://www.ifs.org.uk/bns/bn132.pdf}, }