ÿþ<!DOCTYPE HTML PUBLIC '-//W3C//DTD HTML 4.01//EN'> <html><head><title>Title Page</title><meta http-equiv='Content-Type' content='text/html; charset=iso-8859-1'><style type='text/css'>h1 { margin:0px 0px 0px 0px; padding:0px; font-size:large; font-weight:900; font-family:verdana, arial, helvetica, sans-serif; text-align:center; color:#000; }h2 { font-size:medium; font-weight:900; font-family:verdana, arial, helvetica, sans-serif; margin:10px 0px -2px 0px; padding:0px; color:#000; }h2.myclass { font-size:medium; font-weight:900; font-family:verdana, arial, helvetica, sans-serif; margin:10px 0px -2px 0px; padding:0px; color:#000; text-align:center;}h3 { font-size:13px; font-weight:700; font-family:verdana, arial, helvetica, sans-serif; margin:0px 0px -1px 0px; padding:0px; color:#07a; }h3.myclass { font-size:13px; font-weight:700; font-family:verdana, arial, helvetica, sans-serif; margin:0px 0px -1px 0px; padding:0px; color:#07a; text-align:center;}h4 { font-size:x-large; font-family:garamond, serif; color:#09f; text-align:center; margin:0px 0px 5px 0px; padding:0px;}h5 { font-size:13px; font-family:verdana, arial,sans-serif; font-weight:600; margin:0px 0px 5px 50px; padding:0px;}i.myclass{color:#07a;}</style></head><body> <H1> Alleged Disincentive Effects of Income Taxation on Work Effort, 1971 </H1> <H3 class='myclass'> UKDA study number:23</h3> <H2 class='myclass'>Principal Investigators </H2> <H3 class='myclass'> Brown, C.V.<br>Levin, E.J.<br>University of Stirling. Department of Economics<br> </H3> <H2 class='myclass'>Sponsor</H2> <H3 class='myclass'>Economic and Social Research Council<br></H3> <H2 class='myclass'>Distributed by</H2> <H3 class='myclass'>UK Data Archive, University of Essex, Colchester.</H3> <H3 class='myclass'> January 1974 </H3> <div style='page-break-before:always'></div> <H1>&nbsp;</H1><H1>Bibliographic Citation</H1> <H5> All works which use or refer to these materials should acknowledge these sources by means of bibliographic citation. To ensure that such source attributions are captured for bibliographic indexes, citations must appear in footnotes or in the reference section of publications. The bibliographic citation for this data collection is: </h5> <H5> Brown, C.V. and Levin, E.J., <i> Alleged Disincentive Effects of Income Taxation on Work Effort, 1971</i> [computer file]. Colchester, Essex: UK Data Archive [distributor], January 1974. SN: 23, http://dx.doi.org/10.5255/UKDA-SN-23-1 </h5><H1>&nbsp;</H1> <H1 >Acknowledgement</h1> <h5> Any publication, whether printed, electronic or broadcast, based wholly or in part on these materials, should acknowledge the original data creators, depositors or copyright holders, the funders of the Data Collections (if different) and the UK Data Archive, and to acknowledge Crown Copyright where appropriate. <br> Any publication, whether printed, electronic or broadcast, based wholly or in part on these materials should carry a statement that the original data creators, depositors or copyright holders, the funders of the Data Collections (if different) and the UK Data Archive bear no responsibility for their further analysis or interpretation. </h5><H5>&nbsp;</H5> <H1>Disclaimer</H1> <h5> Although all efforts are made to ensure the quality of the materials, neither the original data creators, depositors or copyright holders, the funders of the Data Collections, nor the UK Data Archive bear any responsibility for the accuracy or comprehensiveness of these materials.<br> </h5><h5>&nbsp;</h5><h5>All rights reserved. No part of these materials may be reproduced, stored in, or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording or otherwise) without the prior written permission of the UK Data Archive.<br><br>UK Data Archive<br> University of Essex<br> Wivenhoe Park<br> Colchester<br> Essex C04 3SQ<br> United Kingdom<br>www.data-archive.ac.uk <br><br> </h5> <h2 style='page-break-before:always'> 23 . Alleged Disincentive Effects of Income Taxation on Work Effort, 1971<br> </h2><h3>&nbsp;</h3> <h3>Depositors:</h3> <h5>Brown, C.V. , University of Stirling. Department of Economics</h5> <h5>Levin, E.J. , University of Stirling. Department of Economics</h5> <h3>Principal Investigators:</h3> <h5>Brown, C.V. , University of Stirling. Department of Economics</h5> <h5>Levin, E.J. , University of Stirling. Department of Economics</h5> <H3>Sponsor:</H3><H5> Economic and Social Research Council<br> </H5> <h3> Abstract: </h3> <h5>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.<br></h5><h3>Main Topics:</h3><h5> Attitudinal/Behavioural Questions<br> a) Oral questionnaire<br> 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).<br> 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.<br> Income, spending plans, ownership of consumer durables. Attitude to budget, taxes (income and purchase).<br> Respondents were asked to give reasons for:<br> 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.<br> b) Self-completed questionnaire<br> 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.<br> Background Variables<br> Age, sex, marital status, age finished full-time education, qualifications. Residence: tenure (details of rent and mortgage payments), number of rooms.</h5> <h3>Coverage: </h3><h5> <br><i class='myclass'>Dates of Fieldwork: </i> 04 October 1971 - 06 November 1971 <br><i class='myclass'>Country: </i> Great Britain <br><i class='myclass'>Spatial Units: </i> No information recorded <br><i class='myclass'>Observation Units: </i> Individuals </h5> <h3>Universe Sampled: </h3><h5> <i class='myclass'>Location of Units of Observation:</i> National <br><i class='myclass'>Population:</i> 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 </h5> <h3>Methodology: </h3><h5> <i class='myclass'>Time Dimensions: </i> Cross-sectional (one-time) study <br><i class='myclass'>Sampling Procedures: </i> Stratified, systematic (self-weighting)<br> 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<br> 2. Within each constituency, 2 wards or parishes, with probability proportional to size of electorate<br> 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 <br><i class='myclass'>Number of Units:</i> Target 9593 (revised 9327), obtained 1913 wave I, obtained 155 wave II, total 2068<br> 2068 (obtained) <br><i class='myclass'>Method of Data Collection: </i> Face-to-face interview </h5><h3>Language(s) of Written Materials: </h3> <h5>Study Description: English<br>Study Documentation: English<br></h5> <h3>Access: </h3><h5> <i class='myclass'>Access Conditions: </i> The depositor has specified that registration is required and standard conditions of use apply. The depositor may be informed about usage. See <a href='/orderingdata/termsandConditions.asp'>terms and conditions</a> for further information. <br><i class='myclass'>Availability: </i> ESDS Access and Preservation, UK Data Archive <br><i class='myclass'>Contact: </i></b> Help desk: help@esds.ac.uk<br> </h5> <h3>Date of First Release:</h3><h5> 1 January 1974<br></h5> <br><br> <h3> File last updated: </h3> <h5>19 December 2011</h5> </body></html>