Kate Smith

Kate Smith

Senior Research Economist

Education:

2012-2014 MSc. Economics (Distinction), University College London.

2008-2011 BA. Philosophy, Politics, and Economics (First Class Honours), University of Oxford.

ORCID: 0000-0003-4351-5015

Kate joined the IFS in 2011. Her research interests are in public economics, applied microeconometrics and microeconomic theory. She is currently involved in a large research project that studies consumer and firm behaviour in the retail market.

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Proposed changes to alcohol taxation are small beer

| Observations

The government has recently consulted on the structure of alcohol taxes. This consultation focuses on two issues: (i) the introduction of a new still cider and perry band that would increase the tax on products below 7.5% ABV, and (ii) the introduction of a new still wine band that would reduce the tax on products between 5.5% and 8.5% ABV. In this Observation we summarise our main points from our response to the consultation.

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