eprintid: 14869 rev_number: 28 eprint_status: archive userid: 600 dir: disk0/00/01/48/69 datestamp: 2009-07-31 16:30:37 lastmod: 2015-07-23 09:36:33 status_changed: 2009-07-31 16:30:37 type: report metadata_visibility: show item_issues_count: 0 creators_name: Brewer, M. creators_name: Wakefield, M. creators_id: MBREW29 creators_id: MJWAK40 title: Labour's proposals ispublished: pub subjects: 12000 divisions: F24 abstract: Election Briefing Note 5 shows how households have been affected by Labour's tax and benefit reforms. This Election Briefing Note discusses further tax-benefit reform that Labour proposes to introduce if re-elected. The first section discusses three "credits" the government is proposing to introduce - the integrated child credit, the pension credit and the employment tax credit. We analyse their likely effect on household incomes and how much each would cost to introduce. The new credits represent developments of tax-benefit reforms implemented in the last Parliament, but Labour's manifesto also contains proposals for "asset-based" welfare, which would represent more of a new departure. In particular, the party plans to introduce two new policies - the Child Trust Fund and the Saving Gateway. Both are targeted towards low-income households and provide financial assistance in the form of assets. This method of asset-based welfare delivery contrasts with (and is intended to complement) the traditional approach of providing social security benefits as income supplements. Section 2 considers some of the arguments for and against the proposed new approach. Finally, we consider Labour's approach to income tax. date: 2001-05 publisher: Institute for Fiscal Studies official_url: http://www.ifs.org.uk/publications/1737 vfaculties: VSHS oa_status: green language: eng primo: open primo_central: open_green lyricists_name: Brewer, M lyricists_name: Wakefield, M lyricists_id: MBREW29 lyricists_id: MJWAK40 full_text_status: public series: IFS Election Briefing Notes number: EBN09 place_of_pub: London, UK citation: Brewer, M.; Wakefield, M.; (2001) Labour's proposals. (IFS Election Briefing Notes EBN09 ). Institute for Fiscal Studies: London, UK. Green open access document_url: https://discovery.ucl.ac.uk/id/eprint/14869/1/14869.pdf