Independent Benefits for Men and Women


Independent income tax was introduced in 1990, in recognition of the changing roles of men and women within marriage. The community charge also tried to treat husbands and wives as separate individuals. Why not social security? This study is based on a computer model of the tax and benefit system using data from the Family Expenditure Survey. It calculates how much income every adult would receive under each of a series of potential reforms. The authors assess the probable effects of each option: on tax rates; on the relative incomes of men and women, of families with and without women, and of households above and below the national average; on the number of families claiming means-tested benefits in general and jointly assessed means tests in particular; and on incentives for part- and full-time work.