Social Security - First Report

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Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 19 November 1997.

TABLE OF CONTENTS

Terms of Reference

REPORT

Introduction


The difficulties with the current tax/benefit arrangements


Historical Background


Objectives of tax/benefit integration


Tax and Benefits: suitable cases for integration?


Means-testing


Reform and Redistribution


The interaction of tax and benefits: some previously suggested models


The US Earned Income Tax Credit


Tax/Benefit Integration: implementation issues


Tax, benefits and family life


Wallet -v- purse


Unit of Assessment


Period of assessment and payment


Child Benefit


Family Credit


Housing Benefit


Advice and Information


Conclusion

PROCEEDINGS OF THE COMMITTEE RELATING TO THE REPORT

LIST OF WITNESSES

LIST OF MEMORANDA INCLUDED IN THE MINUTES OF EVIDENCE

LIST OF APPENDICES TO THE MINUTES OF EVIDENCE

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Prepared 24 November 1997