Five years ago, then Prime Minister Boris Johnson made "levelling up" a central plank of the Conservative Party's bid for re-election, with a manifesto pledge to "level up every part of the UK". In 2022, the government published a thorough and ambitious White Paper setting out 12 levelling up...

The introduction of universal credit (UC) has been the most significant reform to the workingage benefits system since the reforms following the post-war Beveridge Report. When fully rolled out, around 8 million families - 29% of all working-age families - will be entitled to the benefit. UC is...

The past 14 years have witnessed an enormous amount of reform to the tax and benefit system. While it is tempting for politicians to draw attention to one set of reforms or another, what matters for household incomes is the whole system. In this report, we study the impact of policy changes to...