Means-testing and tax rates on earnings: a contribution to the Mirrlees Review
By M. Brewer, A. Shephard, Emmanuel Saez. 2009
200 citations recorded by the source corpus.
Mike Brewer is Director of the Direct Tax and Welfare Research Programme at the IFS and a Research Affiliate of the National Poverty Center at the University of Michigan. His main research interests are in the impact of welfare reform and the personal tax and benefit system on families with children. He has evaluated the labour market impact of the working families’ tax credit, and the impact of a time-limited in-work programme for lone parents in the UK. He has written widely about the current UK government’s ambition to eradicate child poverty.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/29c993a2a9570d38ad6a913ff0e74cd2213769a3
How researchers see this paper
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In Accounting
- Thomas Piketty
- Emmanuel Saez
- A. Shephard
- Richard Blundell
- F. Figari
- Christopher Heady
- Åsa Johansson
- Jens Matthias Arnold
In Economics and Econometrics
- Emmanuel Saez
- Thomas Piketty
- Richard Blundell
- A. Shephard
- Christopher Heady
- B. Brys
- Laura Vartia
- Åsa Johansson
Citations in the corpus
- Tax Policy for Economic Recovery and Growth (2011, background): “Third, high income tax and social security contributions on low-wage workers can lead to people choosing to stay on social benefits rather than work (Brewer et al., 2010). Corporate income taxes can be expected to be the most harmful for growth as they discourage the activities of firms that are mos”
- Optimal Labor Income Taxation (2012, background): “, Brewer et al. (2010) for an application to the UK case.”
- Employment, Hours of Work and the Optimal Taxation of Low Income Families (2008, methodology): “The microeconometric analysis here is based on an extension of the stochastic discrete choice labour supply approach (Hoynes, 1996; Keane and Moffitt, 1998; 1The Mirrlees Review provides a recent overview of UK earnings tax design (Brewer et al., 2010).”
- Microsimulation and policy analysis (2014, background): “These are also central parameters in assessing optimal tax design, see Immervoll et al. (2007) and Brewer et al. (2010) for empirical applications.”