Disincentive to work

SIR – We are given to understand that Universal Credit will streamline the benefits system, notwithstanding some initial difficulties and inequity in implementation (report, November 16).

As it stands, this will impose high marginal rates of tax on the least well-off. I gather the Hartz labour market reforms in Germany, enacted between 2003 and 2005, were very effective in dealing with this disincentive to participate fully in the employment marketplace. Lord Fisher

Kilverstone, Norfolk