Child benefit cut to hit 1.5m families, says IFS
13 January 2012 Last updated at 13:25 GMT
The cut in child benefit for 1.5m higher-earning families is set to save the government £2.4bn a year.
James Brown of the Institute for Fiscal Studies said those families would lose around £1,000 a year as he explained the maths behind any options for a change to the policy and how that could mean cuts elsewhere.
Chancellor George Osborne confirmed the child benefit for higher-rate taxpayers is to be removed, despite hints of changes ahead from some ministers.