Tax and benefit reforms: will the poorest be hardest hit?

George Osborne's budget 'hit the poorest households more than those in the upper middle of the income distribution in cash, let alone percentage, terms', said the Institute for Fiscal Studies. Photograph: Rex Features

The Institute for Fiscal Studies (IFS) today released a study looking at the effect of the coalition government's proposed changes to taxes and benefits.

The report criticised the emergency budget, saying it was "clearly regressive" and would affect Britain's poorest more than those on higher incomes.

Nick Clegg has criticised the IFS report as "partial", saying it failed to take into account the efforts the government was making at getting people back into work.

Download the spreadsheet for the key data from the IFS, showing the effect on earnings by household type and income. Can you do anything with the data?

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• DATA: Effect of tax & benefit reforms on households

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