§ Mr. BarronTo ask the Chancellor of the Exchequer what was the cost to the Treasury of the report by Professor C. V. Brown of Stirling University on tax rates and work incentives commissioned by his Department.
§ Mr. Norman LamontThis study was initiated in 1978 and consisted of a survey of households followed by analysis of the data and econometric modelling by the University of Stirling.
The survey work was carried out by the Office of Population Censuses and Surveys and cost some £400,000. The data—with full documentation-have been placed in the ESRC data archive and are available to other researchers.
The analytical work at Stirling cost some £200,000 and was funded by the Treasury. Twenty two technical working papers have been published. The report is in the Library of the House.