International comparisons of inequality based on measures of disposable income may not be valid if the size and incidence of publicly provided in-kind benefits differ across the countries considered. The benefits that are financed by taxation in one country may need to be purchased out of...

In spite of there being few elements of tax or cash benefit systems in developed countries that are any longer explicitly gender-biased in a discriminatory sense, it is well recognised that they have significant gender effects. To the extent that women earn less than men on average under...

This paper takes the form of advice given to a hypothetical government on the construction of a tax-benefit model. The importance of the quality of the data and the care taken in its adjustment is emphasised . The choice of the unit of analysis, the requirements of the income data, methods of...

Microsimulation models are commonly used to examine the distributional impact of reforms of the means-tested benefit system. Take-up behaviour is related to the level of entitlement, so reform may induce changes in take-up. We develop a stochastic simulation method and apply it to a probit model...

This study analyses the financial well-being of elderly people across Europe. Using the European microsimulation model EUROMOD, which facilitates the identification of minimum pension schemes in a comparable way across countries, we show the extent to which these schemes serve to reduce the risk...

We compare the distributional effects of austerity measures that have been introduced in 6 EU countries in the period of large government budget deficits following the 2007-8 financial crisis and subsequent economic downturn. We explore the effects of policy changes presented as “austerity...

The new Labour Government in Britain has made the reduction of child poverty one of its central objectives. This paper describes the specific initiatives involved in Labour's approach and weighs them up in terms of their potential impact. After setting out the extent of the problem of child...

The paper analyses changes in poverty in Britain since 1997. A poverty level of 60 percent of median equivalised income is used. The first part examines the changes that occurred between 1996/7 and 2000/1 as shown by the Family Resources Survey, on which government estimates of Households Below...