FORTAX: UK tax and benefit system documentation

Document type
Working Paper
Author(s)
Shaw, Jonathan
Publisher
Institute for Fiscal Studies
Date of publication
16 May 2011
Series
IFS working paper; 11/08
Subject(s)
Poverty Alleviation Welfare Benefits and Financial Inclusion
Collection
Social welfare
Material type
Reports

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This document describes the UK tax and benefit system between April 1990 and April 2010, as implemented in FORTAX a microsimulation library written in Fortran. It begins with an overview of FORTAX and the information it calculates. Subsequent sections describe the taxes and benefits implemented in FORTAX, noting where simplifications have been made. An appendix lists values of the major tax and benefit parameters over time.

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