Estimating the gender impact of tax and benefits changes

Since 2010, successive Labour Shadow Ministers for Women and Equalities have publicised analysis of the impact of personal taxation and benefit changes on women. Commissioned from the House of Commons Library, this analysis is based on a methodology created by Yvette Cooper MP in 2010.

This briefing paper looks the basis for Labour’s claim that changes in taxes and benefits have had a disproportionate impact on women and outlines how the Government has responded to this claim.

It also compares the figures used by Labour to analyse the impact of Government policies by gender with alternative approaches adopted by the Equality and Human Rights Commission, Institute for Fiscal Studies and Women’s Budget Group.