Abstract:
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.

Coverage:
Dates of Fieldwork: 04 October 1971-06 November 1971
Country: Great Britain
Spatial Units: No information recorded
Observation Units: Individuals

Universe Sampled:
Location of Units of Observation:National
Population: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

Methodology:
Time Dimensions: Cross-sectional (one-time) study
Sampling Procedures: 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
Number of Units: Target 9593 (revised 9327), obtained 1913 wave I, obtained 155 wave II, total 2068
2068 (obtained)
Method of Data Collection: Face-to-face interview

Language(s) of Written Materials:
Study Description: English
Study Documentation: English

Access:
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Date of Release:
First Edition: 1 January 1974

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