Similarly, Winter Fuel Payments, a tax free payment to help older people keep warm during winter, should be means-tested. The best way to alleviate energy poverty is through energy efficiency improvements, which should be encouraged (Box 1.2). However, international studies suggest that increasing marginal tax rates on high incomes tends to lower taxable incomes significantly, as work effort decreases and tax avoidance and evasion increase (OECD, 2011c).