@techreport{Brewer2001, author = {Mike Brewer and Tom Clark and Michal Myck}, title = {Credit where it's due? An assessment of the new tax credits}, year = {2001}, month = {Oct}, volume = {pp}, doi = {10.1920/co.ifs.2001.0086}, url = {http://www.ifs.org.uk/comms/comm86.pdf}, }