Social security payments are typically thought of as being aimed at those who are not in paid work, whether because of age, ill health, caring responsibilities or involuntary unemployment. The great bulk of social security expenditure does go to such groups, and most social security recipients...

The analysis of the expenditure decisions of English local authorities has assumed great importance as central government has sought to exercise increasing control over the activities of local government. In particular, in a variety of contexts, central government has sought to estimate from...

In October 1999, the working families’ tax credit (WFTC) replaced family credit as the main package of in-work support for families with children. Among a range of stated aims, the WFTC is intended to ‘... improve work incentives, encouraging people without work to move into employment’....

The subsidy of childcare for pre-school-age children has moved rapidly up the political agenda in the UK, and government policy has developed considerably in this area. In his 1990 Budget, John Major introduced income tax relief for childcare provided by the employer at the workplace. Since...