 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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Sarah is a Senior Research Fellow at the CMPO at the University of Bristol. Her research is focused on retirement and the employment of older workers, and the link between pension incentives and retirement. In the past she has also worked on saving and asset-holding and charitable giving and volunteering. 
All available publications
Sarah Smith, December 2012,
Increasing Charitable Giving: What Can We Learn from Economics?,
Fiscal Studies, Vol. 33, No. 4. December 2012,
Vol. 33, No.4, pp. 449-466,
Blackwell Publishing,
Journal Articles
Thomas F Crossley, Hamish Low and Sarah Smith, May 2011,
Do consumers gamble to convexify?,
IFS Working Papers
, W11/07
Thomas F Crossley, Hamish Low and Sarah Smith, September 2010,
Do consumers gamble to convexify?,
Presentations
Thomas F Crossley, Hamish Low and Sarah Smith, July 2010,
Do consumers gamble to convexify?,
Presentations
Kim Scharf and Sarah Smith, May 2010,
The price elasticity of charitable giving: does the form of tax relief matter?,
IFS Working Papers
, W10/07
Mike Brewer, Anita Ratcliffe and Sarah Smith, November 2008,
Does welfare reform affect fertility? Evidence from the UK,
IFS Working Papers
, W08/09
Mike Brewer, Anita Ratcliffe and Sarah Smith, November 2007,
Does welfare reform affect fertility? Evidence from the UK ,
Presentations
Mike Brewer, Anita Ratcliffe and Sarah Smith, August 2007,
Does welfare reform affect fertility? Evidence from the UK,
External publications
, Centre for Market and Public Organisation, University of Bristol
Anita Ratcliffe and Sarah Smith, December 2006,
Fertility and women's education in the UK: a cohort analysis,
External publications
, Centre for Market and Public Organisation
Richard Blundell, Costas Meghir and Sarah Smith, September 2004,
Pension incentives and the pattern of retirement in the UK,
in Social Security Programs and Retirement around the World: Microestimation, J. Gruber and D. Wise pp. 643-689, National Burea of Economic Research,
Book Chapters
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