Tax and Model Tables

Tax and the Family have developed an important resource which enables researchers to model the impact on household finances of income tax, national insurance contributions and benefits. This is particularly important given the number of households now claiming universal credit and the legacy benefits. Universal credit is based on net of tax income. Families do not therefore always benefit as much as they might expect from a tax cut. Equally they do always suffer as much from tax increases. The tables enable researchers to see the net effect quickly. The tables show incomes both before and after housing costs, which enables researchers to understand where families fit into to distribution of incomes.  This is important given that low pay does not always equate with low household income or high pay with high household income.  The tables also show effective household marginal rates and where relevant the effective marginal rate on a second income.

The tables are not designed for working out tax liabilities and benefit entitlements in individual cases. There are a number of on line resources available for this purpose. Our tables are designed to help policy makers understand how the tax and benefit system works for families. Researchers who would like to see the tables or use them can contact Tax and the Family using this email address info@taxandthefamily.org. Please include a contact telephone number.