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
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