<i>The Taxation of Husband and Wife: A View of the Debate in the Green Paper</i>

Kay, John; Sandler, C.

doi:10.1111/j.1475-5890.1982.tb00471.x

Cited by 8 publications

(1 citation statement)

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“…They go on to recommend that wives should have lower tax allowances than everyone else and that husbands should retain their higher allowances. This view seems to be out of line with most current opinion, as shown for example in the responses to the green paper The Taxation of Husband and Wife (Cmnd 8093, 1980) which were published by the Institute for Fiscal Studies (Kay and Sandier, 1982), or in the Meade Report on the reform of the tax system: 'the notion (of the woman's dependency on the man) is becoming less and less compatible with modern attitudes to the relationship between men and women, and in fact it corresponds less and less closely with reality when an increasing number of married women work in paid occupations' (Meade, 1978, p.377). Husbands do not require for subsistence larger allowances than single men.…”

Section: Personal Allowancesmentioning

confidence: 88%

Tax Expenditure and Public Expenditure in the UK

Wilkinson¹

1986

J. Soc. Pol.

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ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

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Section: Personal Allowancesmentioning

confidence: 88%