Standard economic theory implies that the labelling of cash transfers or cash-equivalents (e.g. child benefits, food stamps) should have no effect on spending patterns. The empirical literature to date does not contradict this proposition. We study the UK Winter Fuel Payment (WFP), a cash...

This document describes the UK tax and benefit system between April 1990 and April 2010, as implemented in FORTAX, a microsimulation library written in Fortran. It begins with an overview of FORTAX and the information it calculates. Subsequent sections describe the taxes and benefits implemented...

This paper addresses the question of the institutional flexibility of three major European welfare states. Using Data from the second and fifth wave of the Luxembourg Income Study (LIS), we measure first how effectively the German, British and Italian welfare state have responded changes in...

The goal of this project is to explore possible linkages between social policy mix and outcomes for young children (i.e., aged 0 to 11 years) in Canada, the Netherlands, Norway, the UK and the US. Of course, social policy is obviously not the only potential determinant of children's well-being....

Comparative research of poverty, income inequality and the effectiveness of income transfer systems has flourished during the last two decades, largely owing to the contribution of the Luxembourg Income Study project. So far, however, the majority of comparative analyses have been based on a...

Standard economic theory implies that the labelling of cash transfers or cash-equivalents (e.g. child benefits, food stamps) should have no effect on spending patterns. The empirical literature to date does not contradict this proposition. We study the UK Winter Fuel Payment (WFP), a cash...

Using the UK Labour Force Survey, we study wage gaps for disabled men after the introduction of the Disability Discrimination Act. We estimate wage gaps at the mean and at different quantiles of the wage distribution, and decompose them into the part explained by differences in workers' and job...

The recent welfare-to-work reform requires lone parents with older children to be available for work. This article examines the likely effect of this reform and the proposed extension with regards to the employment rate of lone parents. It is argued that it will not lead to the desired increase...