[PDF] The cumulative impact of tax and welfare reforms

Publisher:
Equality and Human Rights Commission
Publication date:
14 March 2018

Abstract

This is the final report from our research project looking at the effect of tax, welfare, social security and public spending.

It shows the effect of changes to the following parts of the tax and welfare systems:

  • income tax
  • National Insurance Contributions (NICs)
  • indirect taxes (VAT and excise duties)
  • means-tested and non-means-tested social security benefits
  • tax credits
  • universal credit (UC)
  • national minimum wage and national living wage (not formally part of the tax-benefit system, but included in our research)

The work focuses on protected characteristics, as set out in the Equality Act 2010. It also looks at other categories, for example, household income and the type of people living in the household.