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While our tax burden is low by European standards, there are less favourable comparisons with our nearest neighbour in the UK and economic rivals such as Israel
Empty primary-school classrooms will be turned into nurseries under Labour plans to create an extra 100,000 childcare places.
The report found the wider impact of tax and benefit reforms since 2010 had reduced incomes for the poorest 40 and richest 10 of households.
In a move that would benefit 200,000 households each year, Rishi Sunak will make permanent a temporary cut.
The shadow Scottish secretary accused the SNP of damaging the NHS and said his party pledges to introduce more appointments.