Chapter

Tax and Welfare

John Hills

in Inequality and the State

Published in print October 2004 | ISBN: 9780199276646
Published online January 2005 | e-ISBN: 9780191601644 | DOI: http://dx.doi.org/10.1093/0199276641.003.0007
 Tax and Welfare

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Discusses tax policy and its relationship with social security. Sets out trends in taxation in the UK over the last 25 years, how these compare with those in other countries, and the relationship between the totals of tax and public spending. Describes Britain’s overall tax structure, the changing role of tax reliefs and what are now known as ‘tax credits’, and at how much tax people at different points in the income distribution pay. Looks at the changing interaction between tax and social security, at how the reforms of the last few years have affected incomes, and the implications of these changes for work incentives. The final section presents public attitudes towards taxation, in terms of its overall level, its links to particular spending items, and its progressivity – the evidence suggests some important differences between how people think the tax system works, how they think it ought to work, and how it actually does.

Keywords: distribution; progressivity; public attitudes; social security; tax credits; tax reform; tax reliefs; tax structure; taxation

Chapter.  10477 words.  Illustrated.

Subjects: Public Economics

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