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DDI2.5 XML CODEBOOK RECORD FOR STUDY NUMBER 23 Alleged Disincentive Effects of Income Taxation on Work Effort, 1971 2310.5255/UKDA-SN-23-1 Brown, C. V., University of Stirling, Department of Economics Levin, E. J., University of Stirling, Department of Economics Copyright C.V. Brown and E.J. Levin Economic and Social Research Council UK Data Service 01 January 1974 ATTITUDESCOMMUTINGCONSUMER GOODSCONSUMPTION TAXCREDITHOLIDAYSHOUSINGHOUSING TENUREINCENTIVESINCOMEINCOME TAXJOB CHANGINGJOB SATISFACTIONLEAVELEISURE TIMEMARITAL STATUSMARRIED WOMEN WORKERSMORTGAGESNEIGHBOURHOODSOCCUPATIONSOVERTIMEPROMOTION (JOB)RATESRENTSSAVINGSSCHOOL-LEAVING AGESOCIAL CLASSSOCIAL SECURITYSOCIO-ECONOMIC STATUSSUBSIDIARY EMPLOYMENTUNEMPLOYMENTWAGESWORKING CONDITIONSHOURS OF WORK Labour and employmentIncome, property and investment/saving Abstract copyright UK Data Service and data collection copyright owner.The purpose of this study was to discover, by means of a national survey, whether personal income taxation increased or decreased work effort among weekly paid workers in Britain. Work effort was thought to be influenced by a number of variables, of which personal income taxation was only one. It was intended to assess not only the direction of the effect of income tax, but also its relative importance among other determinants of work effort. Main Topics: Attitudinal/Behavioural Questions a) Oral questionnaire Occupation: type; grade; nature of firm; hours; method of payment; job satisfaction. Whether wife/wife's mother working (reasons); previous employment; employment status; journey to work (time). Overtime and/or second job: rate of payment; hours worked in last 7 days; reasons for working. Housework: hours spent on various tasks. Leisure activities: expenditure; hours spent on various activities. Income, spending plans, ownership of consumer durables. Attitude to budget, taxes (income and purchase). Respondents were asked to give reasons for: i) hours worked; ii) effort expended; iii) changes in job with specific reference to tax (dis)incentive. Respondent's level of knowledge about tax and other deductions was assessed. b) Self-completed questionnaire Complete description of present job: nature of duties; method of payment; promotion prospects; nature of supervision; workmates. Attitudes to income, promotion, overtime, income tax. Assessment of respondent's knowledge of tax, income relief, allowances, pensions, benefits, duties, etc. Background Variables Age, sex, marital status, age finished full-time education, qualifications. Residence: tenure (details of rent and mortgage payments), number of rooms. 04 October 1971 - 06 November 197104 October 197106 November 1971 Great Britain IndividualsNationalEmployees Employees who receive their pay weekly who usually work a total of eight or more hours in a week and who had been to work at some time in the seven days prior to the date of interview Cross-sectional (one-time) study Stratified, systematic (self-weighting) 1. Sample of 200 constituencies (British Market Research 'Master Sample') with probability proportional to size after grouping all constituencies south of the Caledonian Canal by descending order of percentage Labour vote within standard region 2. Within each constituency, 2 wards or parishes, with probability proportional to size of electorate 3. Within each area, 24 addresses, with probability proportional to number of people registered in the electoral register, using a random starting point and fixed sampling interval. Face-to-face interview The Data Collection is available to UK Data Service registered users subject to the <a href="https://ukdataservice.ac.uk/app/uploads/cd137-enduserlicence.pdf" target="_blank">End User Licence Agreement</a>.Commercial use of the data requires approval from the data owner or their nominee. The UK Data Service will contact you. See <restrctn> Brown, C. (1976) 'Taxation and labour supply: weekly paid workers', [paper], Taxation and incentives, 01 January 1976-01 January 1976. Taxation and labour supply Levin, E., Brown, C. and Ulph, D. (1974) On taxation and labour supply, [Discussion paper].Stirling: University of Stirling. On taxation and labour supply Brown, C. (1976) 'Survey of the effects of taxation on labour supply of low income groups', [paper], Fiscal Policy and Labour Supply, 01 January 1977-01 January 1977. Survey of the effects of taxation on labour supply of low income groups Brown, C. and Levin, E. (1984) 'The effects of income taxation on overtime: the results of a national survey', Economic Journal The effects of income taxation on overtime (1972) Direct taxation and incentives to work: technical document [Research report], : British Market Research Bureau. Direct taxation and incentives to work https://oai.ukdataservice.ac.uk:8443/oai/provider 23 2024-11-28T07:21:54Z ddi:codebook:2_5