Children's allowances in the United Kingdom.
نویسنده
چکیده
The new children’s allowances1 (“child benefit”) program in the United Kingdom recently completed its 3-year phase-in period, begun in 1977. The new program is the first major reform of family support since the introduction of children’s allowances in 1946. It merges two kinds of allowances that previously benefited families with childrenthe taxable social security cash payments made to all families with children and the income tax deductions for dependent children (child tax allowances)-into a single tax-free payment for all children. Like children’s allowances previously, the new benefit is financed from general revenues. Before the reform, weekly cash children’s allowances, expressed as a given amount per child, were paid to all families with two or more children, regardless of family income level. The allowances were taxable for income tax purposes. At the same time, the tax code permitted a family to reduce its taxable income by deducting from gross income a flat-rate amount for each child in the family. The allowable deduction increased in three stages with the child’s age. Generally speaking, the higher the family’s income tax bracket, the more the deduction was worth. The new program was phased in by gradually increasing the level of children’s allowances while reducing the tax deductions for children each year. Under the tax system in the United Kingdom, the father usually claims all family deductions. With tax deductions for children being phased out, the effect of the reform was to reduce the weekly take-home pay of most fathers as their income taxes increased. Mothers, to whom children’s allowances are payable, have received gradually larger cash benefits.2
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ورودعنوان ژورنال:
- Social security bulletin
دوره 43 10 شماره
صفحات -
تاریخ انتشار 1980