 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, March 2004,
Can the retirement consumption puzzle be solved?,
IFS Working Papers
, W04/07
Richard Blundell, Costas Meghir and Sarah Smith, November 2002,
Pension incentives and the pattern of early retirement,
Economic Journal,
Vol. 112, No. 478, pp. C153-C170,
Journal Articles
Richard Blundell, Costas Meghir and Sarah Smith, September 2001,
Pension incentives and patterns of retirement ,
Mimeos
Sarah Smith, April 2001,
UK state pensions: part II,
Economic Review,
Vol 18, No. 4,
Philip Allan,
Journal Articles
Sarah Smith, February 2001,
UK state pensions,
Economic Review,
Vol. 18, No 3,
Philip Allan,
Journal Articles
Richard Blundell and Sarah Smith, December 1999,
Labour force participation and retirement in the UK,
Mimeos
James Banks and Sarah Smith, January 1996,
Savings and wealth in the UK: evidence from micro-data,
Fiscal Studies, Vol. 17, No. 2, May 1996,
Vol. 17, No. 2, pp. 37-64,
Journal Articles
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