Project Leader: Alex Bryson
Sponsor: Inland Revenue
Period: June 2001-March 2003
Background
Inland Revenue wish to evaluate the impact of Working Families Tax Credit (WFTC) and Disabled Persons Tax Credit (DPTC) on employers following a shift to payments-via-employer (PVE).
Study Design
A telephone survey with employers undertaken by BMRB.
Importance
The study will inform the Inland Revenue's understanding of the impact of PVE on employer costs, recruitment and earnings. As such, it will be a significant contribution to the debate about shifting away from cash benefits towards a tax credit system administered by employers.