Publications
The Tax Administration Centre produces a range of publications including academic research papers and policy briefings. These papers can be accessed through the links below.
| Paper No | Title | Authors | Date |
|---|---|---|---|
| 037 - 24 |
Principles for Pareto efficient border carbon adjustment |
Michael Keen and Christos Kotsogiannis | Mar-24 |
| 036 - 21 |
Marketed Tax Avoidance Schemes: An Economic Analysis |
Jiao Li, Duccio Gamannossi Degl'Innocenti, Matthew D. Rablen | Nov-21 |
| 035 - 21 | Do Tax Audits Have a Dynamic Impact? Evidence from Corporate Income Tax Administrative Data | Christos Kotsogiannis, Luca Salvadori, John Karangwa and Theonille Mukamana | Feb-22 |
| 034 - 21 | Does Voting on Tax Fund Destination Imply a Direct Democracy Effect? | Nicolas Jacquemet, Stéphane Luchini and Antoine Malézieux | Jun-21 |
| 033 - 21 | Detecting Anomalies in Heterogeneous Population-Scale VAT Networks | Angelos Alexopoulos, Petros Dellaportas, Stanley Gyoshev, Christos Kotsogiannis, Sophia C Olhede and Trifon Pavkov | Jun-21 |
| 032 - 21 | On Commodity Tax Harmonization and Public Goods Provision | Christos Kotsogiannis and Miguel-Angel Lopez Garcia | Jun-21 |
| 40 Years of Tax Evasion Games: A Meta-Analysis | James Alm and Antoine Malézieux | Aug-20 | |
| 030 - 20 | Assessing the Effects of Issue Framing on Fiscal Attitudes: Evidence from a Survey Experiment | John D'Attoma, Kim-Lee Tuxhorn and Sven Steinmo | Feb-20 |
| | Commodity Tax Harmonization and Public Goods Provision | Christos Kotsogiannis and Miguel-Angel Lopez Garcia | Jan-20 |
| 028 - 19 | Quasi-Hyperbolic Discounting and Externalities: Can Government Intervention Improve Welfare? | Christos Kotsogiannis and Robert Schwager | Oct-19 |
| 027 - 19 | Who’ll stop lying under oath? Empirical evidence from Tax Evasion Games | Antoine Malezieux with Stephane Luchini, Nicolas Jacquemet and Jason F Shogren | May-19 |
| 026 - 19 | Sample size determination for risk-based tax auditing | Christos Kotsogiannis, with Petros Dellaportas and Evangelos Ioannidis | Mar-19 |
| | Gender, social value orientation, and tax compliance | John D'Attoma, Clara Volintiru, and Antoine Malezieux | Jan-19 |
| 024 - 19 | A psychometric investigation of the personality traits underlying individual tax morale | Antoine Malezieux, with Nicolas Jacquemet, Stephane Luchini, and Jason F Shogren | Jan-19 |
| 023 - 19 | Tax evasion as contingent debt | Christos Kotsogiannis and Xavier Mateos-Planas | Jan-19 |
| 022 - 18 |
Tax evasion on a social network |
Duccio Gamannossi degl'Innocenti and Matthew D Rablen | Oct-18 |
| 021 - 18 |
Pareto-improving indirect tax coordination and tax diversity |
Christos Kotsogiannis and Miguel-Angel Lopez-Garcia | Sep-18 |
| 020 - 18 |
Improving the Realism of Tax CGE Models | Christopher Heady | Jul-18 |
| 019 - 17 | Tax avoidance on a social network | Duccio Gamannossi degl’Innocenti and Mathew D. Rablen | Nov-17 |
| 018 - 17 | The Effect of Personal Allowance Withdrawal on Personal Pension Contributions | Christopher Heady | Sept-17 |
| 017 - 16 |
Voluntary Disclosure Schemes For Offshore Tax Evasion: An Analysis |
Matthew Gould & Matthew Rablen |
Jan-16 |
| 016 - 16 | Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour | Diana Onu |
Jan-16 |
| 015 - 15 |
Does Using Behavioural Prompts in Pre-Populated Tax Forms Affect Compliance? Results From an Artefactual Field Experiment With Real Taxpayers. |
Miguel Fonseca & Shaun Grimshaw | Sept-15 |
| 014 - 15 | The Hidden Economy in Europe: A Tale of Deterrence and Morale | Ana Cinta G. Cabral, Christos Kotsogiannis & Gareth Myles |
Aug-15 |
| | Optimal Performance Reward, Tax Compliance and Enforcement | Christos Kotsogiannis & Konstantinos Serfes |
Feb-15 |
| 012 - 15 |
Tax Talk: What Online Discussions about Tax Reveal about Our Theories |
Diana Onu & Lynne Oats | Jan-15 |
| 011 - 15 |
How Long Lasting are the Effects of Audits |
Arun Advani, William Elming & Jonathan Shaw |
Jan-15 |
| 010 - 14 | Self-Employment Underreporting in Great Britain: Who and How Much? | Ana Cinta G.Cabral, Gareth Myles & Christos Kotsogiannis | Dec-14 |
| 009 - 14 | "Paying Tax is Part of Life": Social Norms and Social Influence in Tax Communications | Diana Onu & Lynne Oats | Nov-14 |
| 008 - 14 |
Predictive Analytics and the Targeting of Audits |
Nigar Hashimzade, Gareth Myles, Matthew Rablen | Oct -14 |
| 007 - 14 | Measuring Outcomes | Karen Boll & Lynne Oats (assisted by Carlene Wynter) | Oct- 14 |
| 006 - 14 |
Social Norms and Tax Compliance |
Diana Onu & Lynne Oats | May-14 |
| |
Do Students Behave Like Real Taxpayers? Experimental Evidence on Taxpayer Compliance from the Lab and From the Field |
Lawrence Choo, Miguel Fonseca & Gareth Myles | Apr-14 |
| 004 - 13 |
The Use of Agent-Based Modelling to Investigate Tax Compliance |
Nigar Hashimzade, Gareth Myles, Frank Page & Matthew Rablen |
Nov-13 |
| 003 - 13 |
Tax Compliance Costs For the Small and Medium Enterprise Business Sector: Recent Evidence from Australia |
Chris Evans, Phil Lignier & Binh Tran-Nam | Sep-13 |
| 002 - 13 |
Taxpayers’ Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique |
Norman Gemmell & John Hasseldine | Sep-13 |
| 001 - 13 |
Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle |
Matthew Rablen & Amedo Piolatto | Sep-13 |
Below is a list of TARC accepted or published papers:
| Title | Journal | Authors | Year | Volume | Page no. |
|---|---|---|---|---|---|
| On commodity tax harmonization and public goods provision | Journal of Public Economic Theory | Kotsogiannis, C; Lopez-Garcia M-A | 2021 | ||
| Transfer pricing: changing views in changing times | Accounting Forum | Rogers, H. and Oats,L. | 2021 | ||
| When a nudge is (not) enough: Experiments on social information and incentives | European Economic Review | Jingnan (Cecilia)Chen, Miguel A.Fonseca, Shaun B.Grimshaw | 2021 | 134 | |
| Household Tax Evasion | Journal of Public Economic Theory | Nigar Hashimzade. Gareth D. Myles. Hana Yousefi | 2020 | ||
| The ‘Great Lockdown’ and its Determinants | Economics Letters | Ferraresi, M; Kotsogiannis, C; Rizzo, L; et al | 2020 | ||
| Sample size determination for risk-based tax auditing | Journal of the Royal Statistical Society Series A | Dellaportas, P; Ioannidis, E; Kotsogiannis, C | 2020 | ||
| Voluntary disclosure schemes for ofshore tax evasion | International Tax and Public Finance | Matthew Gould and Matthew D. Rablen | 2020 | 27 | 805–831 |
| Cyclical Tax Enforcement | Economic Enquiry | José M Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori | 2020 | ||
| Accounting Profits and Unitary Taxation (Revisited) | British Tax Review | Brown, R. & Oats L. | 2020 | 1 | 63-81 |
| Preordered Service in Contract Enforcement | Games and Economic Behaviour | Auerbach, J., Fonseca, M.A. 2020 | 2020 | 122, 130-149 | |
| The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre | Regional Studies | Luca Salvadori | 2020 | ||
| More bang for your buck: tax compliance in the United States and Italy | Journal of Public Policy | John D'Attoma | 2020 | ||
| Pareto-improving indirect tax coordination and tax diversity | Oxford Economic Papers | Christos Kotsogiannis and Miguel-Angel Lopez Garcia | 2019 | ||
| Voluntary Disclosure Schemes for Offshore Tax Evasion | International Tax and Public Finance | Matthew Gould and Matthew D. Rablen | 2020 | 27 | 805-831 |
| Knock, knock: The taxman's at your door! Practical sense, empathy games, and dilemmas in tax enforcement | Journal of Business Ethics | Wynter, C; Oats, L | 2019 | ||
| Tax evasion on a Social Network | Journal of Economic Behaviour and Organisation | Duccio Gamannossi degl'Innocente and Matthew D. Rablen | 2020 | 169 | 79-91 |
| Gaming the System: An Investigation of Small Business Owners' Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion | Games | Diana Onu, Lynne Oats, Erich Kirchler and Andre Julian Hartman | 2019 |
10 (Issue 4) |
|
| Corporate Tax Avoidance: Is Transparency the Answer? | Accounting and Business Research 49 (5) open access | Oats, L. and Tuck P. | 2019 | 565-583 | |
| Evolving perspectives on the evolving arm's length principle and formulary apportionment | British Tax Review | Rogers H. and Oats L. | 2019 | 2 | 150-165 |
| Taxing Large Business: Cooperative Compliance in Action | Intereconomics | Björklund Larsen, L. and Oats, L | 2019 | ||
| The US Compliance Assurance Process: A Relational Signalling Approach | Journal of Tax Administration | De Widt, D., Mulligan, E. and Oats, L | 2019 | 5(1) | pp 145-161 |
| A psychometric investigation of the personality traits underlying individual tax morale | BE Journal of Economic Analysis and Policy | Antoine Malézieux, with Nicolas Jacquemet, Stéphane Luchini, and Jason Shogren | 2019 | 19(3) | |
| Trust in government: Narrowing the ideological gap over the federal budget | Journal of Behavioral Public Administration | John D'Attoma, Sven Steinmo, and Kim-Lee Tuxhorn | 2019 | 2 (1) | 1-13 |
| Self employment income gap in Great Britain: how much and who? | CESifo Economic Studies | Christos Kotsogiannis (with Ana Cinta Cabral, and Gareth Myles) | 2018 | ||
| The dynamics of internalised and extrinsic motivation in the ethical decision making of small business owners | Applied Psychology: An International Review | Lynne Oats (with Diana Onu and Erich Kirchler) | 2018 | ||
| Don't worry, we're not after you! Anancy culture and tax enforcement | Critical Perspectives on Accounting | Lynne Oats (with Carlene Wynter) | 2018 | ||
| Will any gossip do? Gossip does not need to be perfectly accurate to promote trust |
Games and Economic Behaviour | Miguel Fonseca (and Kim Peters) | 2018 | 107 | 253-281 |
| A practical guide to setting up your tax evasion game | Journal of Tax Administration | Antoine Malezieux | 2018 | 4 (1) | 107 - 127 |
| More bang for your buck: tax compliance in the United States and Italy | Journal of Public Policy | John D'Attoma | |||
| What explains the north-south gap in Italian tax compliance? An experimental analysis |
Acta Politica | John D'Attoma | 2018 | 53 | |
| VAT/GST Thresholds and Small Businesses: Where to Draw the Line? |
Canadian Tax Journal | Yige Zu | 2018 | 66 (2) | 309-347 |
| Cooperative Compliance in Action: A UK/Dutch Comparison, in Mulligan and Oats eds, | Contemporary Issues in Tax Research, Fiscal Publications, Birmingham | De Widt, D & Oats, L. | 2018 | 3 | |
| The role of gender in the provision of public goods through tax compliance | Journal of Behavioral and Experimental Economics | John D'Attoma (with Dave Bruner and Sven Steinmo) | 2017 | ||
| Do behavioral nudges in pre-populated tax forms affect compliance? Experimental evidence with real tax payers | Journal of Public Policy and Marketing | Mioguel Fonseca and Shaun Grimshaw | 2017 | ||
| Our survey reveals that even Republicans want a fairer tax deal for America | Article for "The Conversation" | John D'Attoma | 2017 | ||
| Is the Questionnaire of Cognitive and Affective Empathy measuring two or five dimensions? Evidence in a French sample | Psychiatry Research | Antoine Malezieux (with Myszkowski, Brunet-Gouet, Roux, Robieux, Boujut, and Zenasni) | 2017 | ||
| Is tax evasion a personality trait? An empirical evaluation of psychological determinants of "tax morale" | Revue Economique | Antoine Malezieux (with Jacquemet, Luchini,and Shogren) | 2017 | ||
| Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour | Advances in Taxation | Diana Onu | 2017 | 23 | 173-190 |
| Optimal performance reward, tax compliance and enforcement | The Economics Theory Bulletin | Christos Kotsogiannis (with Konstantinos Serfes) | 2016 | ||
| Should tax collection be privatised? | Article for "The Conversation" | Christos Kotsogiannis | |||
| Paying tax is part of life: Social influence in tax communications | Journal of Economic Behavior and Organization | Diana Onu, and Lynne Oats | 2016 | 124 | 29-42 |
|
Tax Talk: An Exploration of Online Discussions among Taxpayers |
Journal of Business Ethics | Diana Onu, and Lynne Oats | 2016 | 1-14 | |
| Journal of Economic Behavior and Organization | Choo, C Y L, Fonseca, M A and Myles, G D | 2016 | 124 | 102-114 | |
| Tax Notes International | Diana Onu, and Lynne Oats | 2016 | |||
| Journal of Economic Behavior and Organization | Nigar Hashimzade, Gareth Myles, and Matthew Rablen | 2016 | 124 | 130-145 | |
| Public Finance Review | Nigar Hashinzade and Gareth Myles | 2015 | 145 | 140-165 | |
| Journal of Tax Administration | Diana Onu, and Lynne Oats | 2015 | 1 (1) | 113-137 | |
|
The behavioural economics of tax enforcement: an agent-based approach |
Public Finance Review | Nigar Hashimzade, and Gareth Myles | 2015 | ||
|
The use of agent-based modelling to investigate tax compliance |
Economics of Governance | Nigar Hashimzade, and Gareth Myle | 2015 | 16 | 143-164 |
| Journal of Economic Pschology | Hashimzade, N , Myles, G D, Page, F, and Rablen, M | 2014 | 40 | 134-146 |
Below is a list of presentations given by TARC members:
| Date | Event | Author | Venue | Presentation |
|---|---|---|---|---|
| Oct 18 | Masaryk University | Antoine Malezieux | Brno, Czech Republic | 40 years of Tax Evasion Games: a meta analysis |
| Sep 18 | Institute of Democracy, Konstantinos Karamanlis | Christos Kotsogiannis | Athens | The Role of the Institutions in Economic Development: the Case of a Tax Authority |
| Sep 2018 | University of Groningen | Miguel Fonseca | Groningen, Netherlands | Can Social Information Affect the Effectiveness of Financial Incentives |
| Sep 2018 | Italian Society of Public Economics | Duccio Degl'Innocenti Gamannossi | Padua | Tax Evasion on a Social Network |
| Sep 2018 | TRN Annual Conference | John D'Attoma | Birmingham | A Holistic Approach to Studying Budget Preference |
| Sep 2018 | TRN Annual Conference | Duccio Degl'Innocenti Gamannossi | Birmingham | Tax Evasion on a Social Network |
| Jul 2018 | SAVE / IAREP Conference | Miguel Fonseca | London | Can Social Information Affect the Effectiveness of Financial Incentives |
| Jul 2018 | Global Tax Policy Centre | Lynne Oats | Vienna | Co-operative Compliance and International Compliance Assurance Programs |
| Jun 2018 | TADAT International Seminar | Christos Kotsogiannis | IMF, London | Observed Trends in TADAT Assessment Results and Implications for Domestic Revenue Mobilization |
| Jun 2018 | International Conference of Applied Psychology | Shaun Grimshaw and Diana Onu | Montreal | The role of moral emotions in perceptions on tax avoidance |
| Jun 2018 | Institute for Fiscal Studies | Helen Miller | London | Self-employment and entrepreneurship: lessons from tax records and challenges for policy |
| May 2018 | 3rd International Conference on Taxpayer Rights | Lynne Oats | Amsterdam | Trust and Time: Lessons from Cooperative Compliance |
| May 2018 | Association Francaise de Science Economique | Antoine Malezieux | Paris | Disentangling commitment from social effect in a voting experiment on tax funds |
| Apr 2018 | Cambridge Centre for Tax Law | Lynne Oats and John D'Attoma | Cambridge | The power of history, ideas and interests for tax reform |
| Apr 2018 | TARC 6th Annual Conference | John D'Attoma | Exeter | Mass attitutudes towards the Federal Budget |
| Mar 2018 | American Taxation Association Conference | Lynne Oats | New Orleans | Tax Scholarship in Europe: Multidisciplinary, Interdisciplinary and Critical Perspectives |
| Feb 2018 | JOTA Symposium | Lynne Oats | London | Tax Professionals in the Spotlight |
| Oct 2017 | TARC showcase | Miguel Fonseca | London | The impact of stress and negative emotional states on tax filing behaviour |
| Oct 2017 | TARC showcase | Diana Onu | London | Understanding emotional responses in public tax avoidance debates |
| Oct 2017 | TARC showcase | Matthew Rablen | London | Tax avoidance in social networks |
| Oct 2017 | TARC showcase | Helen Miller | London | Using tax records to measure the income shifting of company owner-managers |
| Jul 2017 | 18th Annual Meeting of the Association for Public Economic Theory | Matthew Rablen (with A Samuel) | Paris | Self-reporting and Market Structure |
| Jul 2017 | 18th Annual Meeting of the Association for Public Economic Theory | Matthew Rablen, and Duccio Degl'Innocenti Gamannossi | Paris | Income tax avoidance and evasion: a narrow bracketing approach |
| Jul 2017 | 18th Annual Meeting of the Association for Public Economic Theory | Nigar Hashimzade | Paris | Tax avoidance: rational ignorance of law |
| Jul 2017 | CRETE 2017 (16th Conference on Research on Economic Theory and Econometrics) | Christos Kotsogiannis | Milos |
The Greek Economy: Recent Trends |
| Apr 2017 | TARC 5th Annual Conference | Antoine Malezieux | Exeter | Tax Evasion Under Oath |
| Apr 2017 | TARC 5th Annual Conference | Duccio Gamannossi and Matthew Rablen | Exeter | Tax Avoidance on a Social Network |
| Mar 2017 | EKPA (National Kapodistrian University of Athens), with Sir Professor Chris Pissarides | Christos Kotsogiannis | Athens | Tax Policy and Income Inequality |
| Nov 2016 | ASSET | Christos Kotsogiannis | Thessaloniki | Tax evasion and progressivity |
| Nov 2016 | Institute of Fiscal Studies | Arun Advani and Jonathan Shaw (with William Elming) | London | The dynamic effects of tax audits |
| Aug 2016 | European Economics Association Congress | Jonathan Shaw | Geneva | How long-lasting are the effects of audits? |
| Jun 2016 | LAGV 2016 | Jonathan Shaw | Aix-en-Provence | How long-lasting is the effect of audits? |
| Nov 2015 | International Taxpayer Rights Conference | Professor Lynne Oats | Washington D.C. | Cosy Deals, Social Media and Tax Morale |
| Nov 2015 | Tax Gap Project Group at the European Commission. Fourth meeting | Professor Christos Kotsogiannis | Rome | Self-Employment Underreporting in Great Britain: Who and How much? |
| Nov 2015 | IQTE-TARC First Joint Workshop | Jonathan Shaw | Beijing | Using Administrative Data to Investigate Behaviour |
| Nov 2015 | IQTE-TARC First Joint Workshop | Professor Christos Kotsogiannis | Beijing | Self-employment underreporting in Great Britain: an empirical estimation |
| Nov 2015 | IQTE-TARC First Joint Workshop | Professor Christopher Heady | Beijing | CGE and the Financial Sector |
| Sep 2015 | International Association for Research into Economic Psychology conference | Dr Diana Onu | Sibiu, Romania | Tax Talk |
| Sep 2015 | TARC Summer Showcase | Lynne Oats | London | Role of intermediaries in the relationship of large customers |
| Sep 2015 | TARC Summer Showcase | Professor Christopher Heady | London | Analysing Individuals' use of Tax Reliefs |
| Sep 2015 | SIEP Public Economics | Professor Christos Kotsogiannis | Ferrara, Italy | Self-employment underreporting in Great Britain: an empirical estimation |
| Aug 2015 | European Economics Association Conference | Jonathan Shaw | ||
| Aug 2015 | 71st Annual Congress of the International Institute of Public Finance | Jonathan Shaw | Dublin | How Long Lasting is the Effect of Audits? |
| Aug 2015 | 71st Annual Congress of the International Institute of Public Finance | Professor Christos Kotsogiannis | Dublin | Self-employment underreporting in Great Britain: an empirical estimation |
| Jul 2015 | 11th Interdisciplinary Perspectives on Accounting Conference | Professor Lynne Oats and Dr Gregory Morris | Stockholm | Shifting sands on solid bedrock: hysteresis, tax advisers and large business |
| Jul 2015 | Shadow Economy Conference | Professor Gareth Myles | Exeter | Explaining taxpayer non-compliance evidence from UK administrative data |
| Jul 2015 | Shadow Economy Conference | Christos Kotsogiannis, and Ana Cinta G Cabral | Exeter | In or Out? Participation in the Hidden Economy: A European Perspective |
| Jul 2015 | Shadow Economy Conference | Chris Heady | Exeter | Taxing the informal economy in developing countries |
| Jul 2015 | Shadow Economy Conference | Matthew Rablen | Exeter | Prospect theory and tax evaion: a reconsideration of the Yitzhaki Puzzle |
| Jun 2015 | LAGV 2015 | Dr Matthew Rablen | Aix-en-Provence | Voluntary Disclosure of Offshore Tax Evasion. A Study of Offshore Disclosure Schemes |
| Jun 2015 | LAGV 2015 | Professor Christos Kotsogiannis | Aix-en-Provence | An Estimate of Self-Employment Underreporting in Great Britain |
| Apr 2015 | Dondena Centre Workshop on Tax Evasion and Tax Compliance | Professor Gareth Myles | Milan | The Economics of Tax Administration |
| Apr 2015 | TARC 4th Annual Workshop | Dr Matthew Rablen | Exeter | Voluntary Disclosure of Offshore Tax Evasion. A Study of Offshore Disclosure Schemes |
| Apr 2015 | TARC 4th Annual Workshop | Jonathan Shaw | Exeter | How Long Lasting is the Effect of Audits? |
| Mar 2015 | RES Conference | Jonathan Shaw | Manchester | How Long Lasting is the Effect of Audits? |
| Feb 2015 | IBA Conference | Professor Christos Kotsogiannis | Brescia | Self-employment underreporting in Great Britain: an empirical estimation |
| Oct 2014 | Expanding the Frontiers of Behavioural Public Economics | Professor Nigar Hashimzade and Professor Gareth Myles | Tulane | Predictive Analytics and the Targeting of Audits |
| Jun 2014 | HMRC Counter-Avoidance Conference | Dr Diana Onu | Lincoln | |
| Mar 2014 | Taxation, Social Norms and Compliance | Dr Diana Onu & Professor Lynne Oats | Nuremberg | |
| Feb 2014 | CES, Tax Evasion and Audit Strategy | Professor Gareth Myles | Munich | |
| Jan 2014 | International Tax Analysis Conference | Professor Gareth Myles | London | Understanding Individual Tax Compliance |
| Dec 2013 | 9th competition and Regulation Meeting | Gareth Myles | Amsterdam | Public interest and public economics |
| Jul 2013 | Shadow Economy, Tax Evasion and Governance | Professor Gareth Myles, Professor Nigar Hashimzade, Dr Matt Rablen & Professor Frank Page | Munster | Targeting Audits Using Predictive Analytics |
| Jul 2013 | Association of Public Economic Theory | Professor Gareth Myles | Lisbon | Does Tax Administration Matter? |
| Jul 2013 | Association of Public Economic Theory | Dr Matthew Rablen | Lisbon | Prospect Theory and Tax Evasion: A Reconsideration |
| May 2013 | SFU/CRA Ottawa Workshop on Compliance | Professor Gareth Myles & Professor Nigar Hashimzade | Ottawa | Agent-Based Modelling and Tax Compliance |
| Feb 2013 | Tax Administration Research Centre launch presentation | Professor Gareth Myles | London | TARC Launch |
Below is a list of reports and briefing notes by TARC members:
Date |
Title |
Prepared by |
For |
|
2020 |
Detecting Network Anomalies in the Value Added Taxes (VAT) system |
Angelos Alexopoulos, Petros Dellaportas, Stanley Gyoshev, Christos Kotsogiannis, Trifon Pavkov |
Bulgarian National Revenue Agency |
| 2020 | An Evaluation of the 2008-2009 Stamp Duty Holiday in Wales | Lorenz Adams, Christos Kotsogiannish and Xiaohui Zhang | Welsh Government |
| 2019 | An experimental investigation of the use of nudges embedded in tax filing software to reduce error rates | Miguel Fonseca, Shaun Grimshaw and Christos Kotsogiannis | HMRC |
| 2019 | Phew! An exploration of the role of relief in tax compliance | Diana Onu, Shaun Grimshaw | HMRC |
| 2019 | The role of moral emotions in responses to tax scandals | Diana Onu, Janina Enachescu, and Shaun Grimshaw | HMRC |
| 2019 | Response to What is Driving Tax Morale | John D’Attoma, Lotta Björklund Larsen and Lynne Oats | OECD |
| Dec 2017 | The effect of HMRC Taxpayer Compliance: an experimental investigation | Cecilia Chen, and Shaun Grimshaw | National Audit Office |
| 2017 | Who does and doesnt pay taxes | Arun Advani | Institute of Fiscal Studies |
| June 2014 | The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs |
Nigar Hashimzade, Chris Heady, Gareth Myles, Lynne Oats and Kimberley Scarf, with assistance from Hana Yousefi |
National Audit Office |
A list of policy papers produced by TARC is available below:
| Title | Authors | Date |
|---|---|---|
| Exploring online tax discussions | Lynne Oats & Diana Onu | September 2014 |