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The institute claims the change weakens work incentives for single people and for those with a non-working partner.
"There is a risk of decreased work incentives for second earners in couples (primarily women)," the report said..
Work incentives for low-wage workers are eroded more than 10 percent of their compensation over the next couple of years, compared with 5 percent for midwage workers.
Critics including Heidi Allen, David Burrowes and Johnny Mercer had all expressed concerns that increasing the taper rate would undermine work incentives for struggling families.
And if a citizenship pension is paid for by raising NICs, it could hit the work incentives for people on lower incomes incentives which the government recently sought to improve by cutting NICs.Some women will certainly need state help to avoid poverty in old age.
The OECD called for efforts to be made to boost skills, to improve work incentives for lone parents and second earners under the Universal Credit welfare reform, improve the Work Capability Assessment and support for return to work for those who are fit, and take steps to tackle fuel and water poverty through better targeted financial support.
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Second, according to our former study of five counties [ 16], remuneration as a crucial work incentive for village doctors averaged ¥21,810 (US $3501) per year, which was much higher than the net per capita income of the rural residents at ¥6,977 (US $1120) in 2011 [ 36].
It said this poses real problems for the work incentives of people living in high cost areas such as London.
And it will strengthen work incentives, especially for low earners.
And harsh necessity makes these "return to work" incentives stronger for less-educated and lower-income women.
It involves joining up policies as diverse as housing benefit, work incentives and rules for immigrants seeking political asylum.
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