Stuart joined the IFS in 2001 and works in the Tax sector. His research focuses on analysing the design of the tax and benefit system, and he has written about many aspects of tax and benefit policy, including income tax and National Insurance; VAT; property taxation; small business taxation; savings and wealth taxation; motoring taxation; tax credits; universal credit; disability benefits; work incentives and redistribution; support for families with children; and local government finance. Stuart was an author and editor of the Mirrlees Review of the UK tax system.
Education
MSc (Distinction) Economics, University College London, 2004
BA Philosophy, Politics and Economics, University of Oxford, 2001
Two strategies that governments have to help people on low incomes - providing them with financial support directly, and encouraging them to earn more - generally conflict.
This paper reviews various techniques for quantifying financial incentives to work, shows how financial work incentives have changed across the population since 1979, and estimates how much of these changes are due to changes in the tax and benefit system.
This paper estimates the marginal efficiency cost of redistribution (MECR) associated with a demogrant and an in-work benefit for the UK since 1979, taking account of extensive as well as intensive labour supply responses.
This lecture, for the IFS Public Economics Lectures series, focuses on the treatment of children in the UK tax system and outlines UK trends in support for children and in child poverty.
This lecture, for the IFS Public Economics Lectures series, focuses on the treatment of children in the UK tax system and outlines UK trends in support for children and in child poverty.
