The cumulative impact of tax and welfare reforms


Which countries is it relevant to?

    • Great Britain

      Great Britain

First published: 14 Mar 2018

Publication cover: The cumulative impact of tax and welfare reforms

This is the final report from our research project looking at the effect of tax, welfare, social security and public spending.

It shows the effect of changes to the following parts of the tax and welfare systems:

  • income tax
  • National Insurance Contributions (NICs)
  • indirect taxes (VAT and excise duties)
  • means-tested and non-means-tested social security benefits
  • tax credits
  • universal credit (UC)
  • national minimum wage and national living wage (not formally part of the tax-benefit system, but included in our research)

The work focuses on protected characteristics, as set out in the Equality Act 2010. It also looks at other categories, for example, household income and the type of people living in the household.

We have looked at all of the changes from the 2010 to 2015 Conservative and Liberal Democrat coalition government and the 2015 to 2017 Conservative majority government.

The report compares UK data from the Family Resources Survey (FRS) and Living Costs and Food Survey (LCF).

The research was carried out by Landman Economics and Aubergine Analysis.

It follows on from our interim report published in November 2017 and is supported by an evidence review.

Download as PDF Download executive summary (PDF) Download Welsh language version (PDF) Download appendix for Scotland Download appendix for Wales Download appendix for England