Sarah Smith of the University of Bristol and Kimberley Scharf of Warwick University recently carried out a series of experiments for the Treasury to gauge how sensitive higher-rate taxpayers are to changes in tax incentives.

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CNN's Sarah Brown and Laura Smith-Spark contributed to this report.

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CNN's George Howell, Sean Morris, Matt Smith, Ashley Hayes, Sarah Dillingham, Kim Segal, John Zarrella, Rich Phillips and Dave Alsup contributed to this report.

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Shoichet, Marilia Brocchetto, Sarah Aarthun, Alexander Hunter, Mitra Mobasherat, Chandrika Lakshminarayan and Esprit Smith from Atlanta.

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Many members of the Westminster cabinet were present including the chancellor and his wife Sarah, Home Secretary Jack Straw, Social Security Alastair Darling, Education Secretary David Blunkett, Culture Secretary Chris Smith and Cabinet Office Minister Mo Mowlam.

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