This paper takes as its starting point Henry Neuburger’s injunction that taxationmust be seen as a contribution to the maintenance of the welfare state, not as adead-weight burden. It sets recent developments in the UK tax ratio in thecontext of changes in public spending, particularly on...

This paper attempts to clarify the significance of reforms to disabilitybenefits proposed by the New Labour government in 1998, by settingthem in the context of the development of disability benefits since theearly 1970s. The first section charts the creation, extension andsubsequent series of...