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Volume 404: debated on Wednesday 30 April 2003

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To ask the Chancellor of the Exchequer what research he has commissioned into the relationship between (a) direct and (b) indirect taxation and an individual's incentive to work; and if he will publish the results. [108461]

The Government is committed to developing a wider base of knowledge to help evaluate the effect of measures and inform the effect of possible future policies on work incentives. Policy advice, analyses and research is being used to develop our understanding of the interaction of reform to the tax and benefit system arid work incentives.No research has been commissioned that looks at the effect of indirect taxes on work incentives.