MiSoC’S Professor Susan Harkness and Dr Silvia Avram write about the findings of their two-year research project on the effect of the National Living Wage on wages for the Low Pay Commission
Dr Silvia Avram investigates the prevalence and distributional effects of legal provisions that lower taxable income (tax allowances) or the final tax liability (tax credits) have on specific groups of personal income tax payers.
By framing policy differently, it may be possible to alter the design of welfare benefits so as to encourage people to take up work without necessarily cutting financial support