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Journal Article

British tax credit simplification, the intra-household distribution of income and family consumption

Authors

Publication date

Apr 2016

Summary

This paper asks whether targeting welfare benefits to women can be effective at changing household spending. We provide empirical evidence on this question by using a reform to the UK tax-credit system in 2003 as a quasi-experiment. We find that the reform caused low-income households to reallocate spending towards children’s goods. The results further demonstrate that the effects of directing welfare benefits to women can extend beyond child expenditures to goods that are collectively consumed by all household members. Our findings are in contrast to those from earlier studies that took place in the economic setting of 1970s UK.

Published in

Oxford Economic Papers

Volume and page numbers

68 , 444 -464

DOI

http://dx.doi.org/10.1093/oep/gpv068

ISSN

16

Subjects

Households, Welfare Benefits, Taxation, and Sociology Of Households

Notes

© Oxford University Press 2015.; Open Access article; This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons. org/licenses/by/4.0/), which permits unrestricted reuse, distribution, and reproduction in any medium, provided the original work is properly cited.


Related publications

  1. British tax credit simplification, the intra-household distribution of income and family consumption

    Paul Fisher

    1. Households
    2. Welfare Benefits
    3. Taxation
    4. Sociology Of Households
  2. British tax credit simplification, the intra-household distribution of income and family consumption

    Paul Fisher

    1. Households
    2. Welfare Benefits
    3. Taxation
    4. Sociology Of Households
  3. British tax credit simplification, the intra-household distribution of income and family consumption

    Paul Fisher

    1. Households
    2. Welfare Benefits
    3. Taxation
    4. Sociology Of Households

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