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. 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.