The National Minimum Wage and its interaction with the tax and benefits system: a focus on Universal Credit [research report for the Low Pay Commission]
This paper examines the likely impact of Universal Credit (UC) on the incomes and work incentives of families containing NMW workers. The study, by the Institute of Social and Economic Research, considers tax and benefit data on the basis that families don’t alter their employment (or other) decisions in response to Universal Credit (UC), […]