The evolution of tax implicit value judgements in the UK: 1968–2018
开发了一种量化方法，利用英国家庭调查数据评估1968至2018年间税收和转移支付制度对不同人口子群体的隐性价值判断变化，发现家庭有子女者和老年养老金领取者相对待遇显著改善。
Abstract We develop an empirical approach for quantifying the value judgements implicit in the relative treatment of demographic subgroups by an entire tax and transfer system. The new approach can be applied to household survey data, allowing us to evaluate the evolution of these value judgements using UK data reported at annual intervals between 1968 and 2018. The results provide the first quantitative evaluations of widely cited substantial improvements in tax and transfer treatment enjoyed by some population subgroups—particularly families with children and age pensioners—relative to the wider population.