The impact of the tax and benefit system on second earners

Martin Evans, Susan Harkness

Research output: Contribution to journalArticlepeer-review

6 Citations (SciVal)


This article analyses the theoretical and applied aspects of employment disincentives for second earners that exist in the British tax benefit system. The shortcomings of existing tax-benefit income profiles are examined, together with the underlying role of tax credits in disincentives compared with other factors. The potential of such disincentives to worsen employment of second earners in a recession is addressed. Conclusions suggest that a more sophisticated applied approach is required by social policy analysts, together with improved ways to profile incentives in the tax benefit system.
Original languageEnglish
Pages (from-to)35-51
Number of pages17
JournalJournal of Poverty and Social Justice
Issue number1
Publication statusPublished - Feb 2010


  • Poverty, work and justice


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