The National Minimum Wage and its interaction with the tax and benefits system: a focus on Universal Credit

Authors

Publication Date

Feb 2015

Abstract

This paper uses the UK module of EUROMOD to examine the likely impact of Universal Credit (UC) on the incomes and work incentives of families containing NMW workers (“NMW families”). It in part updates previous work done for the Low Pay Commission (Brewer, May and Phillips, 2009). The analysis was completed after the 2012 Autumn Statement, but before the Spring 2013 Budget, and so does not reflect any changes to personal taxes and benefits for 2014-15 announced then.

Publication type

EUROMOD Working Paper Series

Series Number

EM2/15

Research area

Tax and benefit systems

Download paper

Cid:522972

Publications