@techreport{Brewer2011,
author = {Mike Brewer and James Browne and Wenchao (Michelle) Jin},
title = {Universal Credit: a preliminary analysis},
year = {2011},
month = {Jan},
doi = {10.1920/bn.ifs.2011.00116},
url = {http://www.ifs.org.uk/bns/bn116.pdf},
}