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David Phillips

David Phillips

Associate Director

Education

MSc Economics (Distinction), University College London, 2009
BA Economics (1st Class), University of Cambridge, 2006

David is an Associate Director and helps lead two main areas of research at the Institute. First is work on devolved and local government finance, with a particular focus on the distribution of funding, and the incentives and risks that different funding regimes entail for sub-national government, as well as responses to these incentives. This includes work on the fiscal frameworks of Scotland and Wales and on the ongoing major changes to English local government finance. Second is work on tax and social protection policy in developing countries, including the joint IFS - ODI Centre for Tax Analysis in Developing Countries (TaxDev) funded by DfID. This centre aims to generate new research, analysis and in-country analytical capacity in the area of tax and social protection policy and administration in (or of relevance to) DfID-priority countries, including Ethiopia, Ghana, Rwanda and Uganda. 

David also has experience of working on a range of other issues including inter-personal and geographical inequalities; labour supply; consumer demand; human capital investment; and social capital. This experience helps inform his ongoing research, especially on tax policy design in developing countries.

Academic outputs

Journal article | International Tax and Public Finance
This paper exploits kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. It also develops a new approach for identifying selection in who responds and for decomposing responses into hours and ...
Journal article | Journal of Public Economics
We examine the effects of employee and employer social security contributions (SSCs) on labor cost, hours of work, and labor cost per hour in the UK.We find that reductions in marginal rates of employee – but not employer – SSCs have positive effects on labor cost that operate through hours of ...

Reports and comment

Report
The IFS Green Budget looks at the ongoing impacts of the COVID-19 pandemic, as the Chancellor aims to secure a lasting recovery and deliver on the Government’s other objectives and priorities.
External publication
David Phillips in the Municipal Journal on the need for clarity on local government funding in the upcoming Spending Review.

Presentations

Presentation
At this IFS event, experts discussed new financial pressures and service responsibilities for councils in England and Wales as a result of the COVID-19 pandemic, forthcoming reforms to the council funding system and social care reforms.
Presentation
For the first time, and co-funded by the Scottish Policy Foundation, the Institute for Fiscal Studies published a range of Scottish Election Briefing Notes on tax, benefits and public spending, and the parties plans for the coming parliamentary term. We presented the main findings of our analysis ...