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Options for Tax Credit reform

Mike Brewer, James Browne and David Phillips
Report summary

IFS was asked by Barnardo's to model three reforms of the tax credit system, each designed to reduce child poverty to the government's 2010/11 target in a different way. Here we detail the policy options and their impact on family incomes, work incentives and child poverty.

A full copy of the report in which this work was used, How to halve child poverty by 2010: options for redirecting resources to reduce child poverty is available on the Barnardo's website.