Journal article

The evolution of tax implicit value judgements in the UK: 1968–2018

Justin van de Ven, Nicolas Herault

Oxford Economic Papers | Oxford University Press (OUP) | Published : 2021

Abstract

We develop an empirical approach for quantifying the value judgements implicit in the relative treatment of demographic subgroups by an entire tax and transfer system. The new approach can be applied to household survey data, allowing us to evaluate the evolution of these value judgements using UK data reported at annual intervals between 1968 and 2018. The results provide the first quantitative evaluations of widely cited substantial improvements in tax and transfer treatment enjoyed by some population subgroups—particularly families with children and age pensioners—relative to the wider population.