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Kate Smith

Kate Smith

Associate Director

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

Journal article | European Economic Review
We document that within-individual variation in food choices is substantial and has potentially important consequences for nutrition, and hence well-being.
IFS Working Paper WP19/25
Owner-managed businesses are a fast growing group; how they respond to tax is central to the challenge of how to tax labour relative to capital incomes.

Reports and comment

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.
Newspaper article
Small businesses are widely perceived to be the engines of growth and employment. That’s one reason why most self-employment income, dividends and capital gains are taxed at lower rates than wage income.

Presentations

Presentation
Presentation at the BEIS R&D seminar
Presentation
Presentation at EEA Annual Congress, special session on 'Capital Income and Taxes'