The coalition government's first Budget is "very clearly regressive", the Institute for Fiscal Studies (IFS) has said.

James Browne, senior research economist at the IFS, told the Today programme that measures coming into effect in 2012-2014 and changes to housing benefits, disability living allowance and tax benefits will mean the "poorest tenth of the population are losing more as a percentage of their income than the richest tenth".

Mr Browne added it was "very difficult to see" how the combination of 20% tax rises and 80% spending cuts could not affect the poor more than the rich.

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