 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
Thomas F Crossley and Hamish Low, January 2005,
Borrowing constraints, the cost of precautionary saving and unemployment insurance,
IFS Working Papers
, W05/02
Now published:
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, Journal Articles
, Springer Verlag
Richard Blundell, Hamish Low and Ian Preston, October 2004,
Income risk and consumption inequality: a simulation study,
IFS Working Papers
, W04/26
New version:
Richard Blundell, Hamish Low and Ian Preston, November 2008,
Decomposing changes in income risk using consumption data,
IFS Working Papers
, W08/13
Hamish Low and Dan Maldoom, March 2004,
Optimal taxation, prudence and risk sharing,
Journal of Public Economics,
Vol. 88, No. 3, pp. 443-464,
Journal Articles
Orazio Attanasio and Hamish Low, January 2004,
Estimating Euler equations,
Review of Economic Dynamics,
Vol. 7, No. 2, pp. 405-435,
Academic Press,
Journal Articles
Orazio Attanasio and Hamish Low, March 2002,
Estimating Euler equations,
IFS Working Papers
, W02/06
Araki, K and Hamish Low, January 2000,
Convention selection with local interaction,
Sociological Methods and Research,
Vol. 28, No. 3, p.312-341,
Journal Articles
Hamish Low and Daniel Maldoom, January 2000,
Optimal taxation and risk sharing data,
IFS Working Papers
, W00/01
Hamish Low, January 1999,
Self-insurance and unemployment benefit in a life-cycle model of labour supply and savings,
IFS Working Papers
, W99/24
James Banks, Andrew W Dilnot and Hamish Low, January 1996,
Patterns of financial wealth holding in the United Kingdom,
in New inequalities: the changing distribution of income and wealth in the United Kingdom Cambridge University Press,
Book Chapters
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