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This commentary looks at the impact of taxing child benefit under a number of scenarios. This involves analysis of the amount of revenue raised, the distributional impact of using this revenue to increase the rate of child benefit and the administrative issues encountered under particular tax treatments. In addition, the commentary examines the implications of taxing child benefit for the future direction of tax system reform.
Authors
Tom Clark
Julian McCrae
Report details
- DOI
- 10.1920/co.ifs.1998.0074
- ISBN
- 978-1-873357-86-6
- Publisher
- IFS
Suggested citation
Clark, T and McCrae, J. (1998). Taxing child benefit. London: IFS. Available at: https://ifs.org.uk/publications/taxing-child-benefit (accessed: 25 April 2024).
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