Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/173951
Authors: 
Levell, Peter
Roantree, Barra
Shaw, Jonathan
Year of Publication: 
2016
Series/Report no.: 
IFS Working Papers W16/17
Abstract: 
The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. We show that accounting for realistic patterns of mobility in employment, earnings and household circumstances over the life-cycle greatly affects our assessment of the distributional effects of tax and transfer reforms. We focus 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 crosssection analysis in important ways.
Subjects: 
inequality
redistribution
income mobility
lifetime
tax and transfer reform
JEL: 
D31
H20
H24
Persistent Identifier of the first edition: 
Document Type: 
Working Paper
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