Associate Director - Local and Devolved Finance and TaxDev Centre, Institute for Fiscal Studies
David is an Associate Director at the Institute for Fiscal Studies, working in both the Pensions and Public Finances sector and the DfID-funded Centre for Tax Analysis in Developing Countries (TAXDEV). Presently, David is helping lead two main areas of research at the Institute.
First is work on devolved and local government finance, with a particular focus on the incentives and risks that different systems entail for sub-national government, and their responses to these. This includes work on devolution arrangements for Northern Ireland, Scotland and Wales, and on the ongoing major changes to English local government finance. Recent publications in this area have examined the impact of business rates retention on councils’ finances, councils’ attitudes to the finance system, and the role of local and national government in social care funding.
The second area of David’s work is tax and social protection policy in developing countries. In particular, the TAXDEV centre aims to generate new research, analysis and in-country analytical capacity in (or of relevance to) sub-Saharan Africa. Partnerships have been formed with the governments of Ghana and Ethiopia, and there is potential for expansion to additional countries from summer 2018. Recent work has focused on tax policy costing, distributional analysis, and digitizing tax records for policy analysis purposes.