Gareth D. MylesUniversity of Exeter and Institute for Fiscal StudiesFebruary 2013

JOINT RESEARCH PROGRAMME

The Joint Research Programme was funded 50/50 by HMRC/HMT and ESRC

A new form of collaboration intended to produce research with immediate policy impact

Launched with a call for papers in 2010

Seven projects were selected for funding

These projects are presented today

JOINT RESEARCH PROGRAMME

New methodologies New partnerships

Between the HMRC/HMT and the ESRC

Between the HMRC/HMT and the project research teams

The partnerships maximised impact

And linked HMRC/HMT to academic researchers

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JOINT RESEARCH PROGRAMME

The programme has built capacity for future research New researchers brought into the area Embedding HMRC/HMT analysts in the

research process The projects display the breadth of

research into taxation and the complexity of behavioural responses to taxation

The projects demonstrate why future tax research needs to be based on a multiplicity of research methodologies

TAX ADMINISTRATION RESEARCH CENTRE The proposal for a Tax Administration

Research Centre developed out of the Joint Programme

Funding of £2.5m for five years provided by the HMRC/HMT/ESRC

The call for applications in February 2012 described the intention

“to support high quality research and related activities on tax administration with a view to strengthening the theoretical and empirical

understanding of the delivery and design of tax operations and policies”

RESEARCH TEAM

Awarded to a partnership of Exeter-IFS

The many dimension of tax administration cut across academic disciplines

The Centre has a multidisciplinary research team

Drawn from accounting, economics, and psychology

RESEARCH The work of the Centre is organised under

four themes Each theme represents a methodology

Analysis and SimulationEstimation and EvaluationEconomic and Social ExperimentationInterdisciplinary Qualitative Analysis

Many projects cross theme boundaries The Centre also has a network of

International Fellows

RESEARCH

Centre activities take place in Exeter and London

The experimental laboratory and central administration is in Exeter

ACTIVITIES

The Centre will also run workshops and conferences

The first workshop was held on 28/29th January

Master Classes and specialised training will be provided

And there will be an active visitor programme

FUTURE

The tax system is a point of direct contact between government and citizens

Good tax design and administration are central to fostering good relations

It also affects the functioning of the economy

Our intention is to develop the world-leading centre for research on tax administration

With widespread beneficial impacts