Employment and income

Rachel Reeves should consider increasing the basic rate, just as Denis Healey did in 1975 

Over 20 years since they were introduced, tax credits have now been replaced by universal credit. How did they change the UK welfare system?

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.

All IFS analysis to date of Chancellor Rachel Reeves' 2025 Spring Statement.

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

How have public sector pay and employment changed in Scotland in recent years and what are the implications of those changes?

How can the UK achieve an 80% employment rate? What lessons can we learn from history and other countries?

Why do so few people move from incapacity benefits into work? What does this mean for government plans to get more people working?

Growth has been better than expected this year, but the UK’s recovery is not yet secure. Structural changes will require reform, not just investment.

Relative child poverty has increased. Which children are most likely to be affected? What policies would most effectively reduce child poverty?