Michael Godwin
Biographic Data
| ID | 5732600 |
|---|---|
| NAME | Michael Godwin |
| GIVEN NAMES | Michael |
| FAMILY NAME | Godwin |
| SIGNATURE | GODWIN M |
| AFFILIATIONS | University of Bath |
| VERIFIED | No |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 3 |
| WORKS AS AUTHOR | 4 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1982 |
| LATEST PUBLICATION YEAR | 2009 |
| H-INDEX | 1 |
The Working Tax Credit and Child Tax Credit 2003-08
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 re…
Hidden Costs of the Welfare State
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 …
Administrative and Compliance Costs of Taxation
Journal Article Administrative and Compliance Costs of Taxation Get access Administrative and Compliance Costs of Taxation. By CEDRIC SANDFORD, MICHAEL GODWIN and PETER HARDWICK. (Bath: Fiscal Publications, 1989. Pp. xiv + 293. £40.00 hardback, US $70.00 hardback. ISBN 0951515705.) Simon James Simon James University of Exeter Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 100, Issue 402, 1 Se…
Costs and Benefits of VAT
Administrative and Compliance Costs of Taxation
Journal Article Administrative and Compliance Costs of Taxation Get access Administrative and Compliance Costs of Taxation. By CEDRIC SANDFORD, MICHAEL GODWIN and PETER HARDWICK. (Bath: Fiscal Publications, 1989. Pp. xiv + 293. £40.00 hardback, US $70.00 hardback. ISBN 0951515705.) Simon James Simon James University of Exeter Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 100, Issue 402, 1 Se…
Costs and Benefits of VAT
Administrative and Compliance Costs of Taxation
Journal Article Administrative and Compliance Costs of Taxation Get access Administrative and Compliance Costs of Taxation. By CEDRIC SANDFORD, MICHAEL GODWIN and PETER HARDWICK. (Bath: Fiscal Publications, 1989. Pp. xiv + 293. £40.00 hardback, US $70.00 hardback. ISBN 0951515705.) Simon James Simon James University of Exeter Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 100, Issue 402, 1 Se…
The Working Tax Credit and Child Tax Credit 2003-08
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 re…
Hidden Costs of the Welfare State
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 …
Economics (4 works) · Business (3 works) · Compliance (psychology (3 works) · Earned income tax credit (2 works) · Finance (2 works) · Housing, Finance, and Neoliberalism (2 works) · Political science (2 works) · Public economics (2 works) · Social Policy and Reform Studies (2 works) · Tax credit (2 works)