Kay, J. A.; Morris, C. N.; Warren, N A - In: Fiscal Studies 1 (1980) 4, pp. 8-25
There are two reasons for concern about the effect fo the tax and benefit system on incentives for low paid workers. Because of tax and loss of entitlement to benefits, it is possible that a large increase in gross earnings has little effect on a worker's net income. This problem has been widely...
