More from IFS
Understand this issue

What really matters for the UK economy in 2026
What are IFS experts looking out for in 2026? We discuss rising unemployment, benefit reforms, and whether new technologies might improve the outlook.
9 January 2026

Why is the government reforming health-related benefits?
We discuss the government's welfare reforms aimed at helping sick and disabled people into work, and what the changes mean for health-related benefits
14 May 2025

Spring Statement 2025: IFS Zooms In
What were the decisions and trade-offs made by Chancellor Reeves?
27 March 2025
Policy analysis

Rapid rise in children receiving support for special educational needs and disabilities drives spending ever higher
The share of children receiving SEND support has nearly doubled in a decade, with spending set to reach £21 billion by 2029
3 October 2025

Support for children with disabilities and special educational needs
How do trends, demographics and outcomes of children receiving support for health conditions compare across the benefits and education systems?
3 October 2025

Do disability benefit claims rise when other benefits are cut?
We study four reforms that cut non-health-related benefit provision and find each reform led to increased disability benefit claims.
12 December 2025
Academic research

Discretion versus algorithms: bureaucrats, tax equity and acceptability
We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions.
11 May 2026

Focal pricing constraints and pass-through of input cost change
I prove that, in a simple but general framework, expected pass-through is unchanged by the presence of focal pricing constraints.
13 April 2026

For shorter or poorer: attitudes toward the trade-off between poverty and mortality
Many policy decisions involve trade-offs between lives and livelihoods. We provide estimates for a new welfare parameter that expresses this trade off
1 April 2026