A lifetime perspective on the distributional and incentive effects of the tax system

Lead Research Organisation: Institute for Fiscal Studies
Department Name: IFS Research Team

Abstract

Abstracts are not currently available in GtR for all funded research. This is normally because the abstract was not required at the time of proposal submission, but may be because it included sensitive information such as personal details.
 
Description The long-term effects of in-work benefits in a lifecycle model for policy evaluation 
Form Of Engagement Activity A formal working group, expert panel or dialogue
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Other audiences
Results and Impact Primanry audience: academics
Year(s) Of Engagement Activity 2012
 
Description A dynamic model of female labour supply 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Policymakers/politicians
Results and Impact Presentation to DWP modelling workshop
Year(s) Of Engagement Activity 2006
 
Description A lifetime perspective on the distributional and incentive effects of the tax system 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Supporters
Results and Impact First Advisory Group Meeting
Year(s) Of Engagement Activity 2013
 
Description A lifetime perspective on the incentive and distributional effects of the UK tax system 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Presentation to the UCL Phd Group Seminar
Year(s) Of Engagement Activity 2006
 
Description A lifetime perspective on the incentive and distributional effects of the UK tax system 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Seminar at the University of Copenhagen
Year(s) Of Engagement Activity 2010
 
Description A lifetime perspective on the incentive and distributional effects of the UK tax system 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Supporters
Results and Impact Second Advisory Group Meeting

First Advisory Group Meeting
Year(s) Of Engagement Activity 2013
 
Description A lifetime perspective on the incentive and distributional effects of the UK tax system 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach Local
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Seminar at the IFS
Year(s) Of Engagement Activity 2006
 
Description A lifetime perspective on the incentive and distributional effects of the tax system 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Seminar at ISER at the University of Essex
Abstract: Most existing empirical work on the behavioural effect of personal taxes and benefits takes a static approach. But many of the most important decisions during life have an intertemporal dimension, such as education choices, employment and family formation. We study the tax and benefit system from a lifecycle perspective, providing a richer understanding of its impact on the incentives to work and invest in human capital, and the extent to which it redistributes lifecycle resources. Our analysis is based on simulated data from a dynamic model of lifetime learning, labour supply and savings that embeds a detailed characterisation of the UK tax and benefit system. This allows us to follow individuals over their whole lifecycle and avoid the potentially confounding effects of actual reforms. Our focus is on females. We find considerable dispersion in marginal effective tax rates (METRs) and average tax rates (ATRs) during childbearing years, particularly for lower educated groups. These patterns have become increasingly pronounced over time. In contrast, participation tax rates (PTRs) do not vary much across the lifecycle and have become less dispersed over time.

Seminar at ISER at the University of Essex
Year(s) Of Engagement Activity 2006
 
Description Conference 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Other audiences
Results and Impact Discussion
Year(s) Of Engagement Activity 2012
 
Description Design and long-term effects of in-work benefits 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach Local
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Slides from IFS internal seminar
Year(s) Of Engagement Activity 2006
 
Description Dynamic effects of in-work benefits 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Slides presented at Universidad Carlos III de Madrid in May 2010
Year(s) Of Engagement Activity 2010
 
Description FORTAX: a tax and benefit microsimulation library 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Policymakers/politicians
Results and Impact Discussion
Year(s) Of Engagement Activity 2012
 
Description How taxes and benefits redistribute income and affect work incentives : a lifecycle perspective 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Policymakers/politicians
Results and Impact Launch Event of the Project
Personal taxes and benefits affect peoples' incentives to work and invest over their lifecourse by altering income-age profiles, insuring people against adversities, and changing the returns to human capital. But much research that investigates the impact of taxes and benefits on the income distribution or work incentives ignores these dynamic considerations.
Year(s) Of Engagement Activity 2013
 
Description Human capital over the life-cycle 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Slides prepared for the Workshop on New Aspects of Active Labour Market Policies
Year(s) Of Engagement Activity 2010
 
Description In-work benefits and dynamic female education and labour supply 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Supporters
Results and Impact Presentation given to the Advisory Commitee for the ESRC 'Centre for the Microeconomic Analysis of Public Policy'.
Year(s) Of Engagement Activity 2011
URL http://www.ifs.org.uk/centres/esrcIndex
 
Description In-work benefits over the life-cycle 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Slides prepared for the IZA/SOLE transatlantic meeting, 2010
Year(s) Of Engagement Activity 2010
 
Description Income Dynamics, Income Risk, and Income Risk-Sharing 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Other audiences
Results and Impact This workshop was held at the University of Atlanta in September 2013.
Year(s) Of Engagement Activity 2013
URL http://www.ifs.org.uk/uploads/publications/conferences/Atlanta-PAC_MCD_CM_sep2013.pdf
 
Description Labour supply and tax and benefit analysis for working-age families 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Policymakers/politicians
Results and Impact Overview of IFS tax and labour supply work presented to DWP
Year(s) Of Engagement Activity 2006
 
Description Presentation to HMRC and HMT 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Policymakers/politicians
Results and Impact Presentation to members of HMRC and HMT.
Year(s) Of Engagement Activity 2011
 
Description The long-term effects of in-work benefits in a lifecycle model for policy evaluation 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Other academic audiences (collaborators, peers etc.)
Results and Impact Presentation at SOLE's 17th annual meeting
Year(s) Of Engagement Activity 2010