论文信息 - The Life and Death of Child Tax Credit and Working Tax Credit

The Life and Death of Child Tax Credit and Working Tax Credit

The Tax Credits system introduced in the UK by the previous Labour government is from 2013 to be replaced by a Universal Benefit system. The new system should have some major potential advantages, provided it avoids the problems experienced with the Tax Credit system. The paper reviews and updates previous research on Tax Credits and sets out recommendations for the design and administration of future welfare benefit systems, drawing on critical analyses of the Tax Credit system.

C. Lawson | M. Godwin

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