Taxes and Transfers 1997-2001
研究了1997-2001年间英国税收和福利制度的改革，发现虽然针对家庭的直接变化具有高度累进性，但收入不平等并未下降，减贫进展也不如预期。
Significant change was made to both tax and benefits systems during the period 1997--2001. The impact of the changes which directly affect households is highly progressive, reflecting a significant increase in means-tested benefit levels. But the underlying distribution of income has moved such that overall inequality of income has not fallen, and the government has made less progress on reducing poverty than it had hoped. Copyright 2002, Oxford University Press.