Tax systems are expected to achieve many things at once and this paper discusses the trade-offs involved in attempting to reconcile conflicting aims. It surveys the various instruments that are used to take account of marriage and the presence of children and describes the current systems in the...

This article estimates the cost of a public investment-led job creation program for the United Kingdom. A program creating an additional one million jobs at the current average wage would involve a net cost to the Treasury dramatically lower than the gross cost; 17 billion pounds worth of...

The authors use the European Union-wide tax--benefit model, EUROMOD, to establish baseline rates of relative poverty in 1998 for each of the Member States and then explore their sensitivity to (a) an increase in unemployment, (b) real income growth and (c) an increase in earnings inequality....