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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

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 the BEIS R&D seminar
Presentation
Presentation at EEA Annual Congress, special session on 'Capital Income and Taxes'
( 79 results found )
Press release
The UK government has put out a call for evidence, seeking views on how well the alcohol duty system currently works and how it could be reformed. In new IFS research – funded by the European Research Council and the Economic and Social Research Council and published today - we show that minimum ...
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.
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 ...
Press release
This is the main finding in new research – funded by the Nuffield Foundation and the Economic and Social Research Council – by IFS researchers published today. The paper uses real-time data on millions of grocery transactions (covering food, drink, alcohol, toiletries, cleaning products and ...
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.
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.
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.
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.
IFS Working Paper WP19/25
Helen Miller, Thomas Pope and Kate Smith
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.
Observation
Our new research shows that company owner-managers respond to changes in income taxes by adjusting how and when they take money out of their company and not by changing the amount of income they create or how much investment they do.