This paper examines the effect the introduction of independent taxation in 1990 has had on different households. It compares families i.e. households with children with taxpayers without family responsibilities.
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This latest CARE report compares the direct tax burden, income tax rates and effective marginal tax rates of various households in the UK with similar households in other countries in 2018. It shows yet again that households with children continue to bear a heavier share of the income tax burden than they do in other countries and many face much higher marginal rates.
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Since 1990 the UK has had a system of independent taxation. This report looks at the background to this change, the objectives set for this reform and consider its impact on families. Lord Lawson whose project this was contributes a the Foreword.
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CARE's twelfth annual international review of the taxation of families. It compares the overall direct tax burden, income tax rates and effective marginal tax rates (EMTRs) of various households in the UK with similar households in other countries in 2017, Families (households with children) continue to bear a heavier share of the income t burden than they do in other countries and many face much higher marginal rates.
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CARE's eleventh annual international review of the taxation of families. Using a wide definition of "tax" it compares the overall direct tax burden, income tax rates and effective marginal tax rates (EMTRs) of various households in the UK with similar households in other countries in 2016, It looks primarily at households with an "average wage" but also at other income points.
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