Benefits

This paper surveys the evidence on the effects of technical change on skills, wages and employment by examining the micro-econometric evidence.

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.

In this paper we develop the collective labour supply framework to allow for corner solutions and nonparticipation in employment.

This chapter surveys existing approaches to modeling labor supply and identifies important gaps in the literature that could be addressed in future research

Recent studies have found a negative relationship between voluntary labour market activity and the opportunity cost of time, measured by the individual's net wage.

Perceptions of private benefits from hypothecated tax increases may be correlated with income either because individuals with different incomes are more or less interested in public services or because they anticipate bearing different shares of the implied tax burden.

The 1980s tax reforms and the changing dispersion of wages offer one the best opportunities yet to estimate labour supply effects.

This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region

This paper investigates whether tax competition can survive under tax coordination, when information is private or nonverifiable.

This research (supported by the Leverhulme Trust) investigates the relationship between working behaviour (whether one is unemployed, not participating, working part-time or full-time), cash transfer programmes (such as in-work transfers like Family Credit, and out-of-work transfers like Income Support), and in-kind transfer programmes.

This research, supported by the Leverhulme Trust, investigates the relationship between the employment status of husbands and the labour market behaviour of their wives.

This paper outlines the connection between the formal description of the tax system and the marginal rate schedule faced by taxpayers.

This report shows the extent to which low pay and unemployment are related, the effects of periods out of work on future earnings and the degree to which low pay is a persistent phenomenon. Importantly it demonstrates the way in which a minimum wage might affect a much higher proportion of the population than is generally appreciated because of the way in which people move in and out of low paid work. A chapter of the report is also given over to the effects of work experience and job tenure on pay levels.

Are the provision and the extent of work-related training in the UK affected by the amount of job-to-job mobility among the work-force? Conversely, does receiving different types of work-related training make employees more or less likely to move jobs? This report examines both these questions in detail using panel data from the British Labour Force Survey and the National Child Development Survey.

This paper examines the impact of the UK housing benefit system on the financial returns to employment of people in local authority or Housing Association accommodation.