@article{Davis1985, author = {Evan Davis and Andrew W Dilnot}, title = {The restructuring of National Insurance contributions in the 1985 budget}, journal = {Fiscal Studies}, year = {1985}, month = {May}, volume = {6}, number = {2}, pages = {51-60}, issn = {Print: 0143-5671 Online: 1475-5890}, url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.1985.tb00516.x/abstract}, }