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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 | 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 ...
IFS Working Paper W18/11
As in high-income countries, reduced rates of VAT and VAT exemptions (“preferential VAT rates”) are a common feature of indirect tax systems in LMICs. Many of the goods and services that are granted preferential rates – such as foodstuffs and kerosene – seem likely to receive such treatment ...

Reports and comment

Briefing note
Local authorities (LAs) across the country are among those on the front line of the coronavirus crisis. But geographical differences in demographic and economic structures make different parts of the country more vulnerable to different effects of the crisis – on health, on families and children, ...
Briefing note
Since March, governments across the world have introduced a range of policies to help support businesses, households and public services during the coronavirus crisis. Two of the largest schemes in England relate to the business rates system. First, the government is waiving business rates for the ...

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.