TY - JOUR
T1 - Tax credits: a close-up view
AU - Millar, Jane
PY - 2011
Y1 - 2011
N2 - Tax credits were introduced in 2003 as the main instrument to deliver the Labour government’s commitments to increase work incentives, to make work pay, and to reduce poverty levels among working families. This article uses a case study of one family over several years to explore and illustrate the experience of being in the tax credit system. The analysis highlights the importance of tax credits to family income, but also the negative impact of late and incorrect payments, payments that varied in inexplicable ways, reductions in awards for overpayments, and the lack of detailed information about awards.
AB - Tax credits were introduced in 2003 as the main instrument to deliver the Labour government’s commitments to increase work incentives, to make work pay, and to reduce poverty levels among working families. This article uses a case study of one family over several years to explore and illustrate the experience of being in the tax credit system. The analysis highlights the importance of tax credits to family income, but also the negative impact of late and incorrect payments, payments that varied in inexplicable ways, reductions in awards for overpayments, and the lack of detailed information about awards.
UR - http://www.scopus.com/inward/record.url?scp=84873924926&partnerID=8YFLogxK
UR - http://dx.doi.org/10.1332/175982711X559145
U2 - 10.1332/175982711X559145
DO - 10.1332/175982711X559145
M3 - Article
SN - 1759-8273
VL - 19
SP - 39
EP - 50
JO - Journal of Poverty and Social Justice
JF - Journal of Poverty and Social Justice
IS - 1
ER -