Sam Ray-Chaudhuri

Upcoming increases in the minimum wage and employer NICs could make it harder for young people entering the labour force.

The latest official statistics on household incomes show dramatic falls, but there is reason to doubt their reliability.

The reforms announced today, to be implemented or consulted on, represent a fundamental change to the way that the state supports out-of-work people.

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

Mental health has worsened since the pandemic. This is consistent with rising disability benefit claims for mental health. 

Is the working-age population less healthy since the pandemic? What role is changing health playing in rising health-related benefit claims?

This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public sector pay and more.

Broader reform alongside a council tax revaluation could improve the fairness and efficiency of the Scottish tax system.

Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what would the effects be?

Following a bulge in claims, recent figures suggest new disability benefits may not pose as big a cost to the Scottish Budget 2024 as first feared.

In the UK today, earnings inequality is substantially higher than it used to be.

This online event presented the key findings from our latest flagship annual report on living standards, poverty and inequality in the UK.