Changes in Budget 2011 will have a significant impact on low-to-middle earners. This briefing note does four things:

- outlines the pre-announced tax and benefit changes taking force from April 2011;

- provides an assessment of the new measures announced in Budget 2011;

- looks at prospects for real wage growth under the macroeconomic forecasts set out in the Budget;

- uses a series of case studies to consider what the combination of these economic trends with planned tax and benefit changes will mean for typical low-to-middle earner households in the next two years.

Andrew Grice at the Independent discusses our findings in relation to child benefit cuts.

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Gavin Kelly, Chief Executive of the Resolution Foundation writes in the Independent about the impact on families.

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Read more in the Independent about the impact of cuts on families.

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