Mobility and the lifetime distributional impact of tax and transfer reforms

Document type
Working Paper
Author(s)
Levell, Peter; Roantree, Barra; Shaw, Jonathan
Publisher
Institute for Fiscal Studies
Date of publication
9 September 2016
Series
IFS Working Paper; W16/17
Subject(s)
Social Policy, Employment, Poverty Alleviation Welfare Benefits and Financial Inclusion
Collection
Social welfare
Material type
Reports

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.

Related to Institute for Fiscal Studies

Future forecast 2018

Downloadable infographic summarising the results of a survey of UK managers about their priorities and challenges for 2018.

How prepared are people for retirement

This briefing note explores people's changing thoughts about pensions and their retirement over time

The impact of dc asset pooling: international evidence

This report explores the potential impact that increased asset pooling and consolidation could have on UK DC member outcomes

Who pays the piper: an international comparison of employer and employee contributions to dc pensions

This report explores different factors related to, and country experiences of, employer/employee contribution balances

More items related to this publisher