The UK Government enacted simplification of its tax credit system in 2003. An inter- esting consequence of the reform is that tax credit payments were split between partners in couples, causing a rare wallet to purse transfer. This paper presents evidence on the effects of the reform on family...

We use income survey data linked with tax records at the individual level for Estonia to estimate the determinants and extent of income tax compliance in a novel way. Unlike earlier studies attributing income discrepancies between such data sources either to tax evasion or survey measurement...

We estimate the extent of income underreporting among working households, using data from an income survey linked with individual tax records for Estonia. Income underreporting is inferred from consumption propensities, following and extending the method by Pissarides andWeber (1989). Our...

This paper investigates the effect of price variations on the diet composition in Britain. It describes the dynamics of food demand in relation to food prices over time using data from the British National Food Survey (NFS) covering the period 1975-2000. Demand elasticities with respect to price...

This paper provides a general formulation of the regression discontinuity (RD) design and applies this method to analyse the effects of the 1995 UK pill scare. We show that in the five months following a health warning on the "third generation" pill, conception rates rose by more than 7%,...

We use data from the British Household Panel Survey and Labour Force Survey to analyse the relationship between the demand for post compulsory education and prevailing labour market conditions in Britain. We explicitly incorporate the role of family resources by allowing effects to differ...

Conventional in-work benefits (IWB) are means-tested, open to all workers with sufficiently low income, and usually paid without a time-limit. This paper evaluates an IWB with an alternative design that was aimed at lone parents in the UK and piloted in one third of the country, and that...

Time-limited in-work credits are cheaper, and more targeted, than conventional in-work credits, but are thought to have small to zero long-term impacts. We study two time-limited in-work credits in- troduced in the mid-2000s in the UK and find they reduced welfare participation and increased...