Mobility and the lifetime distributional impact of tax and transfer reforms
- Document type
- Working Paper
- Levell, Peter; Roantree, Barra; Shaw, Jonathan
- Institute for Fiscal Studies
- Date of publication
- 9 September 2016
- IFS Working Paper; W16/17
- Social Policy, Employment, Poverty Alleviation Welfare Benefits and Financial Inclusion
- Social welfare
- Material type
Download (1MB )
The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. Accounting for realistic patterns of mobility in employment, earnings and household circumstances over the life-cycle greatly affects this assessment of the distributional effects of tax and transfer reforms.
This paper focuses on three reforms modelled in the UK context: (i) changes to out-of-work versus in-work benefits, (ii) adjustments to income tax rates, and (iii) reforms to indirect taxation. In all three cases, the long-run distributional impact differs to that implied by a standard cross section analysis in important ways.
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