<p>This is the second part of the symposium arising from a one-day conference held at the Institute for Fiscal Studies in May 2002. The papers presented on that day considered the social security reforms during the first term of the Labour government from a number of perspectives. The articles published in both parts of the symposium are therefore drawn from a broader range of disciplines than is usual for Fiscal Studies papers.</p> </p><p> </p><p><p>In this part of the symposium, David Miles and James Sefton consider the trade-offs inherent in designing social security systems, setting out a model that allows the relative benefits and drawbacks to be assessed. Raymond Plant's paper concludes the symposium, discussing the nature of citizenship that appears to be presupposed by Labour's reforms.</p>