Individuals in the UK with health conditions may be entitled to two types of benefits - incapacity benefits (for those whose condition prevents them from working) and disability benefits (to help with extra living costs arising from the disability). Since the onset of the pandemic, there has...

The aim of this report, the IFS's first in-depth analysis of the Scottish Government Budget, is to look at some of the key implications for the coming year, and for the longer term. We do not attempt to cover all of the different services that the Scottish Government is responsible for, or all...

Proponents of work search requirements for out-of-work welfare claimants argue they are effective in inducing individuals to work and delivering fiscal savings. In this paper, we provide a much more comprehensive assessment than has been available to date, exploiting a UK reform introducing...

We build a model of job design under monopsony that yields predictions over the relationship between: (i) the amenity value of non-wage job features; (ii) whether they are costly or profitable to firms; (iii) monopsony power. We analyse the amenity value of schedule flexibility offered in the...

This report examines changes in the distribution of household incomes in the UK, and the determinants and consequences of recent trends. This includes analysing changes not only in average living standards but also in household income inequality and measures of income poverty and deprivation [...]