@unpublished{Brewer2013, author = {Mike Brewer and Monica Costa Dias and Jonathan Shaw}, title = {How taxes and welfare distort work incentives: static lifecycle and dynamic perspectives}, year = {2013}, month = {Jan}, doi = {10.1920/wp.ifs.2013.1301}, url = {http://www.ifs.org.uk/wps/wp1301.pdf}, }