In the aftermath of the financial and economic crisis, large shares of working-age individuals in Italy either did not work or only to a limited extent. As the employment rate bottomed out in 2013, 32% were without employment during the entire year, and a further 7% had weak labour-market...

In April 2010 the UK's marginal rate of income tax above £150,000 was increased from 40% to 50%, affecting the highest-income 0.66% of the adult population (and 1% of income taxpayers). This would seem an ideal opportunity to obtain an estimate of the taxable income elasticity, but...

In April 2010 the UK's marginal rate of income tax above £150,000 was increased from 40% to 50%, affecting the highest-income 0.66% of the adult population (and 1% of income taxpayers). This would seem an ideal opportunity to obtain an estimate of the taxable income elasticity, but...

We investigate bunching at personal tax thresholds over a 40-year period. At kinks, where the marginal tax rate rises, we find bunching among company owner-managers and the self-employed, but not those with only employment income. Notches, where the average rate rises, provide compelling...

Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A universal "no questions asked" public transfer...

In the aftermath of the financial and economic crisis, large shares of working-age individuals in Ireland either did not work or only to a limited extent. As the labour-market recovery gathered pace during 2013, 32% were without employment during the entire year, and a further 14% had weak...

This is the first of two reports examining welfare reform and poverty in Northern Ireland. The research was funded by the Office of the First Minister and Deputy First Minister, Northern Ireland and the ESRC Centre for the Microeconomic Analysis of Public Policy.