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Kate Smith

Kate Smith

Associate Director

Education

2012-2014 MSc. Economics (Distinction), University College London.

2008-2011 BA. Philosophy, Politics, and Economics (First Class Honours), University of Oxford.

Kate is an Associate Director of the IFS and a PhD student at University College London. Her research interests are in public economics and applied microeconometrics, with particular focus on questions relating to the design of an effective tax system. Her recent work studies the taxation of closely held business owners, and optimal alcohol and soft drink taxes.

Academic outputs

IFS Working Paper W21/30
This paper studies the design of sin taxes when firms exercise market power.
IFS Working Paper W21/18
The COVID-19 pandemic has led to significant changes in where people work, eat and socialise. We use novel data on the food and non-alcoholic drink purchases from stores, takeaways, restaurants and other outlets to quantify the impact of the pandemic on the diets of a large, representative panel of ...

Reports and comment

Observation
Press reports suggest that the Chancellor is planning an overhaul of the UK’s system of alcohol duties. The current system, which raises about £12 billion a year, is certainly ripe for reform.
Briefing note
The current system of alcohol taxes in the UK is incoherent. The UK’s departure from the European Union offers an opportunity to improve the way that alcohol is taxed, as EU regulations that place constraints on the system of alcohol duties will no longer apply. In this briefing note, we provide ...

Presentations

Presentation
40% of the growth in the UK’s workforce since 2008 has come from people working for their own business. IFS researchers are using administrative tax records to learn more about the self-employed and company owner-managers, including their characteristics, how these groups have been changing in ...
Presentation
Presentation given at Wellcome Trust seminar.
( 82 results found )
Observation
Press reports suggest that the Chancellor is planning an overhaul of the UK’s system of alcohol duties. The current system, which raises about £12 billion a year, is certainly ripe for reform.
IFS Working Paper W21/30
This paper studies the design of sin taxes when firms exercise market power.
IFS Working Paper W21/18
The COVID-19 pandemic has led to significant changes in where people work, eat and socialise. We use novel data on the food and non-alcoholic drink purchases from stores, takeaways, restaurants and other outlets to quantify the impact of the pandemic on the diets of a large, representative panel of ...
Press release
Using data on millions of food and non-alcoholic drink purchases from stores, takeaways and restaurants, the analysis shows that: by May 2020, total calories were 15% above normal levels. During the second half of 2020, they were still, on average, 10% higher than usual.
Journal article | Fiscal Studies, Volume 42, Issue 2
We study consumer spending dynamics during one such time, the first infection wave of the COVID-19 pandemic, using household scanner data covering fast-moving consumer goods in the United Kingdom.
Press release
The UK government has put out a call for evidence, seeking views on how well the alcohol duty system currently works and how it could be reformed. In new IFS research – funded by the European Research Council and the Economic and Social Research Council and published today - we show that minimum ...
IFS Working Paper W20/37
We study the introduction of a price floor for alcohol that is aimed at correcting for negative consumption externalities. Policy effectiveness depends on whether the measure achieves large reductions in the most socially costly consumption.
Briefing note
The current system of alcohol taxes in the UK is incoherent. The UK’s departure from the European Union offers an opportunity to improve the way that alcohol is taxed, as EU regulations that place constraints on the system of alcohol duties will no longer apply. In this briefing note, we provide ...
Press release
This is the main finding in new research – funded by the Nuffield Foundation and the Economic and Social Research Council – by IFS researchers published today. The paper uses real-time data on millions of grocery transactions (covering food, drink, alcohol, toiletries, cleaning products and ...
IFS Working Paper W20/34
We study consumer spending dynamics during the first infection wave of the COVID-19 pandemic using household scanner data covering fast-moving consumer goods in the United Kingdom.