on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France … determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …

theory we then provide a summary of empirical estimates and the methodology underlying the studies. Our conclusion is that … in the UK. We find that the participation of low education men is somewhat more responsive to incentives than previously …

then more/less than they would deserve. This unfairness can only be mitigated by dampened incentives …