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David Phillips

David Phillips

Associate Director

Education

MSc Economics (Distinction), University College London, 2009
BA Economics (1st Class), University of Cambridge, 2006

David is an Associate Director and helps lead two main areas of research at the Institute. First is work on devolved and local government finance, with a particular focus on the distribution of funding, and the incentives and risks that different funding regimes entail for sub-national government, as well as responses to these incentives. This includes work on the fiscal frameworks of Scotland and Wales and on the ongoing major changes to English local government finance. Second is work on tax and social protection policy in developing countries, including the joint IFS - ODI Centre for Tax Analysis in Developing Countries (TaxDev) funded by DfID. This centre aims to generate new research, analysis and in-country analytical capacity in the area of tax and social protection policy and administration in (or of relevance to) DfID-priority countries, including Ethiopia, Ghana, Rwanda and Uganda. 

David also has experience of working on a range of other issues including inter-personal and geographical inequalities; labour supply; consumer demand; human capital investment; and social capital. This experience helps inform his ongoing research, especially on tax policy design in developing countries.

Academic outputs

Journal article | International Tax and Public Finance
This paper exploits kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. It also develops a new approach for identifying selection in who responds and for decomposing responses into hours and ...
Journal article | Journal of Public Economics
We examine the effects of employee and employer social security contributions (SSCs) on labor cost, hours of work, and labor cost per hour in the UK.We find that reductions in marginal rates of employee – but not employer – SSCs have positive effects on labor cost that operate through hours of ...

Reports and comment

Report
The COVID-19 crisis is having immediate effects on councils’ budgets as a result of increases in spending on local services and reductions in income from sales, fees and charges and commercial activities.
Observation
Today’s Government Expenditure and Revenue Scotland (GERS) figures show Scotland’s implicit budget deficit increasing to 8.6% of GDP in 2019-20, around 6 percentage points higher than the UK as a whole, largely reflecting higher government spending. The Covid-19 crisis means that figures for ...

Presentations

Presentation
This presentation was given by David Phillips as part of the "A look ahead to the March 2020 Budget" preview briefing.
Presentation
In this presentation given the at the Local Government's Winter Finance Conference on 6th January 2020, David Phillips looks at the outlook for local government funding, arguing that unless current plans are topped up, local government could face a renewed funding squeeze from 2021-22 onwards.