§ Mr. Martyn Jones
To ask the Chancellor of the Exchequer (1) what research has been undertaken on the revenue effect of lowering the excise duty on beer; and if he will place a copy in the Library; 
(2) what research has been undertaken on the effect on the beer trade of lowering the excise duty on beer; and if he will place a copy in the Library. 
§ Mr. Heathcoat-Amory
Research is continuously in progress to monitor the state of excise industries. The work by the Institute for Fiscal Studies on simulating indirect tax changes continues to be the basis for the Government's view of revenue and demand/effects of indirect tax changes. A copy of the relevant IFS working paper W90/11, "The Simulation of Indirect Tax Reforms: The IFS Simulation Program for Indirect Taxation (SPIT)", has been placed in the House of Commons Library.