The effect of the coalition’s tax and benefit changes on household incomes and work incentives

The coalition government has introduced a large number of tax and benefit changes during its five years in office. In this briefing note, we examine the effect of all these changes on households' disposable incomes. In other election briefing notes, we will describe these changes, their individual merits and how they change the shape of the tax and benefit system as a whole.

This briefing note forms part of the IFS election 2015 analysis, funded by the Nuffield Foundation.