Robert Joyce

Aug 20, 2024 | onlinelibrary.wiley.com | David Goll |Robert Joyce |Tom Waters

1 INTRODUCTION The growth of ‘in-work’ transfers, such as Earned Income Tax Credit (EITC) in the USA and Working Families' Tax Credit (WFTC) in the UK, has been a major development in transfer policy in developed economies in recent decades. These have been viewed as a tool for raising living standards among low-earning households, but also, crucially, for changing incentives.

Mar 29, 2024 | telegraph.co.uk | Robert Joyce

Child benefit used to be universal, in recognition of the extra costs of bringing up children – no matter your income. But in 2013, under the pressures of austerity, the coalition Government chose to focus scarce resources on those with lower incomes. Well, sort of. The “High Income Child Benefit Charge” is a highly irregular way of making a benefit income-related. Formally, it is a tax paid by the highest-income parent in the household. Currently it kicks in when their income rises above £50,000.