The Working Tax Credit and Child Tax Credit 2003-08
A critical analysis
Bibliographic Data
| ID | 12937717 |
|---|---|
| Authors | Michael Godwin (University of Bath, corresponding author), Colin Lawson (University of Bath) |
| Year | 2009 |
| Volume | 17 |
| Issue | 1 |
| Pages | 3-14 |
| Publication date | 2009-02-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Poverty and Social Justice (JOURNAL) |
| Journal identifiers | ISSN: 1759-8273 • E-ISSN: 1759-8281 |
| Publisher | Policy Press (PUBLISHER • GB) |
| DOI | 10.51952/aiom7585 |
| OpenAlex | W80734092 |
| Language | EN |
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 reputation of HM Revenue & Customs (HMRC) and HM Treasury. There is a strong case for a re-examination of the programme and its administration, to see if realistic reforms could deliver a more effective system
Business · Compliance (psychology · Earned income tax credit · Economics · Political science · Public economics · Reputation · Revenue · Tax avoidance · Tax credit · Tax policy · Tax reform · Tax revenue · Treasury · Viewpoints · Healthcare innovation and challenges · Housing, Finance, and Neoliberalism · Law · Social Policy and Reform Studies · Accounting · Finance
| Highly cited | No |
|---|