The Scottish Policy Foundation is an independent, apolitical grant-making charitable foundation working to promote honest, insightful and objective policy research to the people of Scotland in order to inform public debate. It was established in recognition of the fact that the policy infrastructure in Scotland has not evolved to reflect the considerable increase in powers that are now accruing to the Scottish Parliament. The SPF funds policy research by think tanks, charities and other organisations, whose aims are to provide public benefit through neutral high-quality research. The SPF also provides think tanks with access to an independent Computable General Equilibrium (CGE) model of the Scottish economy, created by the Fraser of Allander Institute, to enable them to test the impact of policy ideas and propositions.