IFS has conducted an economic analysis into the impact finding that it ‘will tend to weaken the incentive for single parents to be in work, and to strengthen the incentive for couples to have one person in work (rather than none or two).’
For background see the UK government official website . It includes this useful paper on welfare reform and some analysis of impact
For commentary from other organisations useful starting points include: Joseph Rowntree foundation
Early assessments include:
- this report on the possible impact from Inclusion
- Local Government Association review of 2014 pilots
- Social Market Foundation 2012
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