%0 Journal Article %T Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data %A Egger,, Peter %A Merlo,, Valeria %A Ruf,, Martin %A Wamser,, Georg %J The Economic Journal %V 125 %N 589 %@ 0013-0133 %D 2015-12-01 %I Oxford Academic %~ DeepDyve