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Home Research areas Tax and benefit system Behavioural responses to the tax and benefit system

Behavioural responses to the tax and benefit system

The design of the tax and benefit system has important impacts on the decisions made by individuals, households, and companies. Over the past 40 years, IFS researchers have been at the forefront of efforts to understand these effects, making seminal contributions to our knowledge of how the tax and benefit system affects how much women choose to work, save, study, and invest in skills. Recent work examines subjects as diverse as how fat taxes affect household consumption, what effect corporation tax has on the location decisions of firms, and how top incomes respond to higher taxes.

Selected highlights

Journal article | Econometrica
female_labor_supply_human_capital_and_welfare_reform
We estimate a dynamic model of employment, human capital accumulation—including education, and savings for women in the United Kingdom, exploiting tax and benefit reforms, and use it to analyze the effects of welfare policy.
Observation
how_do_the_rich_respond_to_higher_income_tax_rates
This Briefing Note presents new analysis of how high income taxpayers respond to changes in income tax rates. The Note is based on three new Working Papers, funded by the Nuffield Foundation, the Economic and Social Research Council and the European Research Council.
Journal article | Econometrica
estimating_labour_supply_responses_using_tax_reforms
The 1980s tax reforms and the changing dispersion of wages offer one the best opportunities yet to estimate labour supply effects.

Contacts

Contact IFS on 020 7291 4800 or mailbox@ifs.org.uk

Stuart Adam
Senior Research Economist
Monica Costa Dias
Deputy Research Director
David Phillips
Associate Director
Peter Levell
Senior Research Economist
Barra Roantree
Research Associate
Robert Joyce
Deputy Director
Helen Miller
Deputy Director