Using EUROMOD to estimate the effects of a set of hypothetical fiscal policies on incomes for Scottish households, findings from a new The Lancet – Public Health article suggest that reforms to the benefits system should be prioritised over changes to the tax system if the goal is improving health and reducing health inequalities.

The research used an estimate of the relationship between income change and all-cause mortality to assess the effects of 12 income-based policies on years of life lost (YLL) and inequalities in YLL for Scotland. The most effective policies for reducing health inequalities appeared to be those that disproportionately increased incomes in the most deprived areas. Among these policies, more generous means-tested benefits performed best in the modelling, with basic income schemes also narrowing inequalities and leading to modest reductions in YLL.

To read the full article, see The effect of income-based policies on mortality inequalities in Scotland: a modelling study