This paper explores the implications of examining the effect of policy changes on individual incomes rather than household incomes. Conceptual problems arise from the treatment of collective resources and responsibilities, particularly children. These are dealt with in a manner that is...

In April 1991 the Government set out its proposals for replacement of the Community Charge (poll tax) by the Council Tax. This paper analyses the structure of the new tax and examines its distributional effects. Section II describes the proposed tax and demonstrates how it is hybrid of poll tax,...

Non-take-up of means-tested benefits among pensioners is of long-standing concern. It has assumed increased importance from October 2003 with the introduction of the new means-tested pension credit to which about half of pensioners are expected to be entitled. We use Family Resources Survey data...

At the end of the 1970s there appeared to be wide agreement as to the desirability of switching the burden of taxation away from direct taxes towards indirect taxes. In concrete terms, there was strong pressure for cuts in income taxation to be financed, where necessary, by a rise in the rate of...