Kate Smith
Associate Director
ORCID
Education
2012-2014 MSc. Economics (Distinction), University College London.
2008-2011 BA. Philosophy, Politics, and Economics (First Class Honours), University of Oxford.
Kate is an Associate Director of the IFS and a PhD student at University College London. Her research interests are in public economics and applied microeconometrics, with particular focus on questions relating to the design of an effective tax system. Her recent work studies the taxation of closely held business owners, and optimal alcohol and soft drink taxes.
Academic outputs
IFS Working Paper W20/37
We study the introduction of a price floor for alcohol that is aimed at correcting for negative consumption externalities. Policy effectiveness depends on whether the measure achieves large reductions in the most socially costly consumption.
IFS Working Paper W20/34
We study consumer spending dynamics during the first infection wave of the COVID-19 pandemic using household scanner data covering fast-moving consumer goods in the United Kingdom.
Reports and comment
Briefing note
The current system of alcohol taxes in the UK is incoherent. The UK’s departure from the European Union offers an opportunity to improve the way that alcohol is taxed, as EU regulations that place constraints on the system of alcohol duties will no longer apply. In this briefing note, we provide ...
Observation
Reports suggest that the government is planning on introducing new measures to tackle obesity, including a ban on television advertising of food and drink products that are high in fat, sugar or salt before the 9pm watershed.
Presentations
Presentation
Presentation at EEA Annual Congress, special session on 'Capital Income and Taxes'