The distributional effects of fiscal reforms since 1997.

Book section

The aim of this chapter is to gain a deeper understanding of how tax and benefit reforms have affected different groups in the population. The discussion will also cover the issue of how the burden of ‘taxes on businesses’ has changed. But, in considering this, it is important to remember that individuals ultimately pay all taxes. So our main focus is how the reforms have affected people at different points in the income distribution.

Authors: Bond, S; Wakefield, M

• Publisher: IFS
• Host title: The IFS Green Budget: January 2003
• Pages: 112 - 128
• Place of publication: London
• Publication date: 2003-01-01
• DOI: 10.1920/co.ifs.2003.0092
• ISBN: 978-1-903274-29-3
• Language: English