In his Budget speech on 26 November 1996, the Chancellor of the Exchequer claimed he was not going to be a Santa Claus, nor was he going to be a Scrooge. In this paper we examine the extent to which these claims are true by looking at the distributional impact of some of the personal tax...

The differential impact of comparable Basic Income (BI) schemes is examined for two countries by Callan et al (1996). This study uses national tax-benefit microsimulation models for Ireland (SWITCH) and the UK (POLIMOD). It finds that the relative effect of a scheme depends on the way in which...

This paper describes how the 1995/96 Family Expenditure Survey (FES) is used to produce three of the four datasets that act as microdata input for POLIMOD. Variables used by POLIMOD are defined in terms of the FES datasets which are available through MIMAS, the national computer service run by...