 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.
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Hamish is a Fellow of Trinity College, Cambridge, and a Research Fellow of IFS. His research interests include life-cycle models, consumption and saving behaviour, labour supply, uncertainty, unemployment insurance, optimal taxation and computational methods. 
All available publications
Hayley Fisher and Hamish Low, October 2012,
Financial implications of relationship breakdown: does marriage matter?,
IFS Working Papers
, W12/17
Sule Alan, Thomas F Crossley and Hamish Low, May 2012,
Saving on a rainy day, borrowing for a rainy day,
IFS Working Papers
, W12/11
Orazio Attanasio, Renata Bottazzi, Hamish Low, Lars Nesheim and Matthew Wakefield, January 2012,
Modelling the demand for housing over the lifecycle,
Review of Economic Dynamics,
Vol. 15, No. 1, pp. 1-18,
Elsevier,
Journal Articles
Thomas F Crossley, Hamish Low and Cormac O'Dea, October 2011,
Household consumption through recent recessions,
IFS Working Papers
, W11/18
Press release:
Thomas F Crossley, Hamish Low and Cormac O'Dea, October 2011,
Young cut back their spending most in recent recession,
IFS Press Releases
Thomas F Crossley, Hamish Low and Cormac O'Dea, October 2011,
Young cut back their spending most in recent recession,
IFS Press Releases
Thomas F Crossley and Hamish Low, May 2011,
Borrowing constraints, the cost of precautionary saving and unemployment insurance,
International Tax and Public Finance,
Vol. 18, No. 6, pp. 658-687,
Springer Verlag,
Journal Articles
Previous versions:
Thomas F Crossley and Hamish Low, January 2005,
Borrowing constraints, the cost of precautionary saving and unemployment insurance,
IFS Working Papers
, W05/02
Thomas F Crossley, Hamish Low and Sarah Smith, May 2011,
Do consumers gamble to convexify?,
IFS Working Papers
, W11/07
Thomas F Crossley and Hamish Low, February 2011,
Is the elasticity of intertemporal substitution constant?,
Journal of the European Economic Association,
Vol. 9, No. 1, pp 87-105,
Journal Articles
Thomas F Crossley, Hamish Low and Sarah Smith, September 2010,
Do consumers gamble to convexify?,
Presentations
Hamish Low, Costas Meghir and Luigi Pistaferri, September 2010,
Wage Risk and Employment Risk over the Life Cycle,
American Economic Review,
Vol. 100, No. 4, pp 1432-1467,
The American Economic Association,
Journal Articles
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