The information content of equivalence scales

Understand this issue

Average household consumption spending before and after housing costs, and mean weekly per-capita income, in different local authorities, 2018–2019

data item

Londoners may have the highest average incomes, but their household spending once you account for housing costs is lower than other regions.

11 April 2025

Rank of local authorities by average household income compared to rank by average consumption after housing costs

data item

On average, London local authorities rank at the top of the income distribution, but are bottom of the net-of-housing consumption distribution.

11 April 2025

Two-child limit mitigation in Scotland would help larger poor families but policy design could harm work incentives

comment

Mitigating the two-child limit policy would be an effective way to reduce child poverty, but designing an effective policy is not straightforward. 

14 March 2025

Policy analysis

The Pensions Review: final recommendations

report

We provide concrete recommendations to improve the UK pension system to secure better standards of living for future pensioners.

2 July 2025

IFS Deaton Review: Inequalities in the 21st Century special session at the RES 2025 Annual Conference

announcement

This year's RES Conference features a special session on the IFS Deaton Review of Inequalities with key IFS contributors to the review.

30 June 2025

Benefits - and costs - of expanding access to free school meals will grow over time

comment

Expanded access to free school meals will benefit 1.7 million children in the long run, but existing transitional protections limit effects next year.

4 June 2025

Academic research

Tax equity in low- and middle-income countries

journal article

In this paper, the authors ask what role taxation can or might play in reducing inequality in low and middle-income countries.

2 July 2025

Intergenerational altruism and transfers of time and money: a life cycle perspective

working paper

We find that parental time investments increase children's human capital, but parents also enjoy time spent with children more than work.

1 July 2025

Tax credits and child outcomes: lessons from the United States, the United Kingdom and Canada

journal article

I review the impact of tax credits on child outcomes, focusing on what is known about child-oriented tax credits in the US, UK and Canada.

23 June 2025