The TaxPayers' Alliance sets out here, for the first time, a practical, costed guide to welfare reform. It comes after Iain Duncan Smith, the new Secretary of State for Work and Pensions, announced his intention to simplify the benefits system and improve incentives to work. Critics argue that any overhaul can only be achieved by spending more money, which may not be possible with a crisis in the public finances. But the TaxPayers' Alliance can now show how a better and cheaper benefits system could be designed and implemented, to stop people falling through the net.