A key policy objective is to reduce child poverty. But how much income does a family need to be above the “poverty line” and therefore how much does it need to earn? The answer depends on the size and composition of the family and also on its housing costs. There is no one answer.
Read MoreNew Government figures show that taxpayers with children pay more tax than comparable taxpayers without children. Families are disadvantaged by the income tax system.
Read MoreThis paper examines who bears the heaviest income tax burden. The coronavirus pandemic is putting pressure on public finances and it is all the more important that going forwards the tax burden is fairly shared.
Read MoreThis paper examines the effect the introduction of independent taxation in 1990 has had on different households. It compares families i.e. households with children with taxpayers without family responsibilities.
Read MoreThis latest CARE report compares the direct tax burden, income tax rates and effective marginal tax rates of various households in the UK with similar households in other countries in 2018. It shows yet again that households with children continue to bear a heavier share of the income tax burden than they do in other countries and many face much higher marginal rates.
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