Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
|
Stephen is a Research Fellow at IFS and Professor of Economics at University College London. After graduating, Stephen Smith worked for eight years in the Department of Trade and Industry as a member of the Government Economic Service. In 1985 he joined the staff of the Institute for Fiscal Studies, an independent research institute specialising in the economic analysis of taxation and public finance. He established a research group at IFS covering issues of European fiscal policy, environmental taxation, and local government finance, and in 1990 was appointed Deputy Director of IFS. He joined the Department of Economics at UCL part-time in 1990, and left IFS to a full-time post at UCL in 1997. He was Head of Department at UCL from 1997 to 2002. From October 2004 he is Acting Director of the School of Public Policy at UCL. His main research and teaching interests lie in the fields of public finance (especially European VAT policy) and environmental economics. He is a member of the DEFRA Academic Panel on Environmental Economics, and has acted as a consultant to a number of government departments and international organisations including the OECD, the European Commission and the International Monetary Fund.
All available publications
Stuart Adam, David Phillips and Stephen Smith, December 2011,
A retrospective evaluation of the elements of the VAT system: full report,
External publications
, European Commission
Stuart Adam, David Phillips and Stephen Smith, December 2011,
A retrospective evaluation of the elements of the VAT system: executive summary,
External publications
, European Commission
Stuart Adam, David Phillips and Stephen Smith, December 2011,
A retrospective evaluation of the elements of the VAT system: formal answers to the evaluation questions,
External publications
, European Commission
Ian Crawford, Michael Keen and Stephen Smith, April 2010,
Value added tax and excises,
in Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds) Oxford University Press,
Book Chapters
Don Fullerton, Andrew Leicester and Stephen Smith, April 2010,
Environmental taxes,
in Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds) Oxfrod University Press,
Book Chapters
Vidar Christiansen and Stephen Smith, September 2009,
Externality-correcting taxes and regulation,
IFS Working Papers
, W09/16
Ian Crawford, Michael Keen and Stephen Smith, July 2008,
Simplify VAT to cut costs, raise revenue and help the poor, says study prepared for the Mirrlees Review,
IFS Press Releases
|

