Suchergebnisse

The Tax Credits system introduced in the UK by the previous Labour government is from 2013 to be replaced by a Universal Benefit system. The new system should have some major potential advantages, provided it avoids the problems experienced with the Tax Credit system. The paper reviews and updates previous research on Tax Credits and sets out recommendations for the design and administration of future welfare benefit systems, drawing on critical analyses of the Tax Credit system.

This paper explores the impact of the decision to make the Working Tax Credit (WTC) payable via the employer, until March 2006. A unique survey shows the unequal distribution of compliance costs across firms and industries. It also suggests that the arrangement had some unanticipated results, and may have damaged the effectiveness of the WTC. Some employers' compliance costs may have been shifted to employees. So from a social policy perspective administration is policy – the delivery system affects outcomes. However the switch to payments through HMRC from April 2006 does not remove all compliance costs from employers.

This article examines the policy, administrative and compliance issues that have arisen with the UK Working Tax Credit (WTC) and Child Tax Credit (CTC). It provides a critical commentary on overpayments; underpayments; error and fraud; take-up; and employer compliance costs. From a social policy perspective, these problems have damaged the effectiveness of tax credits, and from public policy and public finance viewpoints, they have damaged the reputation of HM Revenue & Customs (HMRC) and HM Treasury. There is a strong case for a re-examination of the programme and its administration, to see if realistic reforms could deliver a more effective system.

This book creates and explores philosophies of African development suitable for Black sub-Saharan African countries The first part of African Political and Economic Philosophy with Africapitalism focuses on Africapitalism, while the second and third parts deal with various topics and issues in development and leadership respectively.