The Life and Death of Child Tax Credit and Working Tax Credit

Michael Godwin, Colin Lawson

Research output: Working paper / PreprintWorking paper

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The Tax Credits system introduced in the UK by the previous Labour government is from 2013 to be replaced by a Universal Benefit system. The new system should have some major potential advantages, provided it avoids the problems experienced with the Tax Credit system. The paper reviews and updates previous research on Tax Credits and sets out recommendations for the design and administration of future welfare benefit systems, drawing on critical analyses of the Tax Credit system.
Original languageEnglish
Place of PublicationBath, U. K.
PublisherDepartment of Economics, University of Bath
Publication statusPublished - 2012

Publication series

NameBath Economics Research Working Papers


  • tax credits
  • welfare benefit administration
  • welfare benefit design


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