Joint Exeter-IFS Tax Adminstration Research Centre
Lead Research Organisation:
University of Exeter
Department Name: Economics
Abstract
Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. The role of the Tax Administration Research Centre is to deliver research that enhances tax policy and provides lasting benefit to the economy. There are many research tools that can contribute to this goal but the greatest success will be achieved by combining a range of research methodologies and disciplines.
The Centre will unite researchers from two institutions with distinguished reputations for research into tax administration and tax design. Complementary abilities and methodologies will be brought together to address a wide range of intersecting research projects. The research methodologies will include economic modelling, econometric analysis, experimentation, numerical simulation, and qualitative analysis. In undertaking its work the Centre will make extensive use of the HMRC/HMT Datalab to permit innovative empirical work to be undertaken.
Some examples of the research projects to be conducted at the Centre are:
Risk-based auditing and taxpayers' responses will investigate the reaction of taxpayers to audits, and how this will change the pattern of compliance behaviour. The project will study whether taxpayers learn about the audit strategy over time, and how a risk-based strategy should be updated to take this into account. The project will link with laboratory experiments on compliance and with research on the role of tax advisers. The results will increase the return on resources allocated to auditing.
Decomposing the elasticity of taxable income will determine how the response of individuals to taxes summarised by the "elasticity of taxable income" can be separated into the channels through which individuals respond (e.g. reduced work effort, increased pension contributions or charitable contributions, moving income abroad, taking income in other forms). The results will enable greater focus of tax interventions and improved design of tax structure.
Consequences of pre-population will study the implications of pre-populated tax returns for compliance. If the pre-populated form shows an income level below actual income this might convey an impression to the taxpayer that they can successfully evade. The research will implement an experiment that randomises the allocation of pre-populated returns. The outcome will advise on how best to proceed with the implementation of pre-population.
Large business (Intermediaries) relationship with HMRC will use qualitative depth interviews address the extent to which new initiatives have altered working practices in intermediary firms and their clients' businesses, the HMRC understanding of tax avoidance practices, and the appropriateness of current policy strategies currently. This will enhance understanding of the effects of HMRC operational policy and improve administration.
Understanding the determinants of customer experience will link HMRC survey data on customer experience with objective measures of service delivery standards, third-party information, and tax return data in Datalab. The linked data will be used to analyse the systematic determinants of subjective customer experience and will show which aspects of HMRC delivery generate a positive customer experience, and which do not.
The Centre will enhance tax administration and tax design. It has ambitious plans to become the leading international centre with a central role in research and in building research capability in tax analysis through the training of PhD students and training of research staff.
The Centre will unite researchers from two institutions with distinguished reputations for research into tax administration and tax design. Complementary abilities and methodologies will be brought together to address a wide range of intersecting research projects. The research methodologies will include economic modelling, econometric analysis, experimentation, numerical simulation, and qualitative analysis. In undertaking its work the Centre will make extensive use of the HMRC/HMT Datalab to permit innovative empirical work to be undertaken.
Some examples of the research projects to be conducted at the Centre are:
Risk-based auditing and taxpayers' responses will investigate the reaction of taxpayers to audits, and how this will change the pattern of compliance behaviour. The project will study whether taxpayers learn about the audit strategy over time, and how a risk-based strategy should be updated to take this into account. The project will link with laboratory experiments on compliance and with research on the role of tax advisers. The results will increase the return on resources allocated to auditing.
Decomposing the elasticity of taxable income will determine how the response of individuals to taxes summarised by the "elasticity of taxable income" can be separated into the channels through which individuals respond (e.g. reduced work effort, increased pension contributions or charitable contributions, moving income abroad, taking income in other forms). The results will enable greater focus of tax interventions and improved design of tax structure.
Consequences of pre-population will study the implications of pre-populated tax returns for compliance. If the pre-populated form shows an income level below actual income this might convey an impression to the taxpayer that they can successfully evade. The research will implement an experiment that randomises the allocation of pre-populated returns. The outcome will advise on how best to proceed with the implementation of pre-population.
Large business (Intermediaries) relationship with HMRC will use qualitative depth interviews address the extent to which new initiatives have altered working practices in intermediary firms and their clients' businesses, the HMRC understanding of tax avoidance practices, and the appropriateness of current policy strategies currently. This will enhance understanding of the effects of HMRC operational policy and improve administration.
Understanding the determinants of customer experience will link HMRC survey data on customer experience with objective measures of service delivery standards, third-party information, and tax return data in Datalab. The linked data will be used to analyse the systematic determinants of subjective customer experience and will show which aspects of HMRC delivery generate a positive customer experience, and which do not.
The Centre will enhance tax administration and tax design. It has ambitious plans to become the leading international centre with a central role in research and in building research capability in tax analysis through the training of PhD students and training of research staff.
Planned Impact
The immediate impact of the Centre's activities will be an improved understanding in tax authorities in the UK and other countries of how they can enhance tax policies and administrative practices in order to better achieve the fundamental aims of the tax system. Specifically, for the UK the Centre will aid fulfilment of the aims of Parliament: to raise the desired level of revenues equitably and at least economic cost, with the minimum of administrative cost. In addition, the Centre will impact positively on the consumer experience and, through international benchmarking, drive quality improvements for tax authorities worldwide. This impact will be especially strong as the research topics for the Centre have been guided by the questions identified by the HMRC/HMT as important to their service delivery.
A further impact is that the Centre's work will benefit the international tax research community by developing a novel interdisciplinary approach to tax analysis, advancing knowledge, demonstrating innovative ways of exploiting the Datalab, training PhD students to build research capacity, and offering practical advice on the implementation of its research findings in the international context. This will generate further original research around the world to enhance tax policies and administrative practices. The academic community will benefit from membership of the Centre as International Fellows, from the visitor programme, and from participation in workshops organised by the Centre. The first international workshop is scheduled to coincide with the launch of the Centre. The Centre will also generate impact through building research capacity for the HMRC/HMT through training courses, Master Classes, and secondments.
The impact of enhanced tax policies and administrative practices will be felt in the wider community. There are clear gains to taxpayers and the economy of a tax system that is well designed and efficiently administered. Better design and administration ensure that more tax revenue is raised for given tax rates so avoiding the deleterious effects of higher rates. It also reduces the incentive for taxpayers to engage in costly tax avoidance and raises social cohesion by improving the fairness of the tax system. Improving the customer experience will also enhance the public's attitude to the tax system. These are salient impacts for public policy in the UK, and many other countries, given the current imperative to reduce large public debts and promote economic growth.
Centre members will undertake research of the highest standard that informs policy and will be published in leading academic journals. Workshops will provide opportunities for dissemination to a targeted audience. The Centre's research will also be disseminated through presentations at seminars and international conferences. The Centre will also provide user-focussed dissemination by means of reports, briefings, and presentations at HMRC/HMT. Practitioners will benefit from the training courses and Master Classes organized by the Centre. The Centre workshops will be open to practitioners from the UK and from overseas. These activities, as well as the Centre's publications aimed at tax authorities, will benefit policy by reporting the latest advances in tax research.
A further impact is that the Centre's work will benefit the international tax research community by developing a novel interdisciplinary approach to tax analysis, advancing knowledge, demonstrating innovative ways of exploiting the Datalab, training PhD students to build research capacity, and offering practical advice on the implementation of its research findings in the international context. This will generate further original research around the world to enhance tax policies and administrative practices. The academic community will benefit from membership of the Centre as International Fellows, from the visitor programme, and from participation in workshops organised by the Centre. The first international workshop is scheduled to coincide with the launch of the Centre. The Centre will also generate impact through building research capacity for the HMRC/HMT through training courses, Master Classes, and secondments.
The impact of enhanced tax policies and administrative practices will be felt in the wider community. There are clear gains to taxpayers and the economy of a tax system that is well designed and efficiently administered. Better design and administration ensure that more tax revenue is raised for given tax rates so avoiding the deleterious effects of higher rates. It also reduces the incentive for taxpayers to engage in costly tax avoidance and raises social cohesion by improving the fairness of the tax system. Improving the customer experience will also enhance the public's attitude to the tax system. These are salient impacts for public policy in the UK, and many other countries, given the current imperative to reduce large public debts and promote economic growth.
Centre members will undertake research of the highest standard that informs policy and will be published in leading academic journals. Workshops will provide opportunities for dissemination to a targeted audience. The Centre's research will also be disseminated through presentations at seminars and international conferences. The Centre will also provide user-focussed dissemination by means of reports, briefings, and presentations at HMRC/HMT. Practitioners will benefit from the training courses and Master Classes organized by the Centre. The Centre workshops will be open to practitioners from the UK and from overseas. These activities, as well as the Centre's publications aimed at tax authorities, will benefit policy by reporting the latest advances in tax research.
Organisations
- University of Exeter (Lead Research Organisation)
- University of Copenhagen (Collaboration)
- University of Manchester (Collaboration)
- Chartered Institute of Taxation (Collaboration)
- HMRC HM Revenue & Customs (Collaboration)
- Price Waterhouse Cooper (Collaboration)
- University of Vienna (Collaboration)
- Organisation for Economic Co-operation and Development OECD (Collaboration)
- Chinese Academy of Social Sciences (Collaboration)
- Renmin University of China (Collaboration)
- HM Treasury (Collaboration)
- Rwanda Revenue Agency (Collaboration)
- Office for National Statistics (Collaboration)
- South African Tax Research Centre (SATRC) (Collaboration)
Publications
Rablen, M.D
(2013)
Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle
Oats L
(2014)
Social Norms and Tax Compliance
Hashimzade N
(2014)
Predictive Analytics and the Targeting of Audits*
Oats L
(2014)
Measuring Outcomes
Cabral, Ana Cinta G
(2015)
The Hidden Economy in Europe: A Tale of Deterrence and Morale
Heady, C
(2018)
Discussion Paper: Improving the Realism of Tax CGE Models
Hashimzade N.
(2013)
The Use of Agent-Based Modelling to Investigate Tax Compliance
Onu D
(2016)
Advances in Taxation
Antoine Malezieux
(2018)
A practical guide to setting up your tax evasion game
Hashimzade N
(2014)
The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs
Shaun Grimshaw
(2018)
The role of moral emotions in responses to tax scandals
Cabral, Ana Cinta G
(2014)
Self-Employment Underreporting in Great Britain: Who and How Much?
Shaun Grimshaw
(2018)
Phew! An exploration of the role of relief in tax compliance
Gamannossi Degl'Innocenti, D.
(2017)
Tax avoidance on a social network
Advani, A.
(2017)
The Dynamic Effects of Tax Audits
| Description | TARC has produced research along many dimensions. Key findings from a selection of projects are as follows: Pre-population of tax returns The experimental research of TARC has generated significant knowledge in our understanding the ways taxpayers react to the pre-population of returns that contain correct information about income or alternatively incorrect information that may lead to the over-payment or under-payment of tax. The research identified that using prompts of descriptive norms designed to increase compliance, that is messages describing the behaviour of others, were only effective when used in a dynamic manner. This has opened up a number of important questions regarding, for example, the role of technology in tax compliance. This research has informed the approach that HMRC take to the implementation of pre-population. Avoiding errors in self-assessment TARC has also been engaged in experimental work to understand if and how appropriate nudges and tax guidance may reduce errors among taxpayers wishing to be compliant. The design of the experiments, which was undertaken in conjunction with HMRC, examined the effectiveness of particular nudges in their ability to increase the overall level of compliance, while testing that inappropriately used nudges did not lead to a reduction in compliance. The outcomes will inform the approach that HMRC take to the design of the digital platform used in the making tax digital project as regards the amount of information taxpayers receive during the process of filling in their tax assessment. This has opened up the possibility of further collaboration with HMRC for rolling out this work in order to test the policy in a randomised control trial. Tax Gap TARC has been engaged in empirical work to estimate the 'income gap' (defined to be one minus the proportion of reported to true income) of the self-employed in Great Britain, an issue of particular interest for HMRC, and the evasion response of the individual characteristics of this category of taxpayers (age, marital status, and residency). The research identified ways to verifying that the income gap observed is not explained by other reasons than underreporting-and this being the innovative feature of the methodology developed. The estimates derived were in accordance with HMRC's estimates, so this work has provided a robustness confirmation to HMRC for the estimates they themselves derive. This work of TARC has also increased research capability in IAPR of Greece, as it has been adopted by the Strategic Planning Directorate of the IAPR of Greece to provide the basis for estimation of the income gap in Greece, opening up new and innovative ways of measuring the phenomenon. It has also guided (through the work of a TARC-PhD who secured a placement there) the recent attempt of the New Zealand Inland Revenue to estimate the 'income gap'. Long run effects of audits TARC has been engaged in empirical work, in conjunction with HMRC, to estimate (using data from HMRC's random audit programme) how long lasting are tax audits and how the behaviour of taxpayers changes after such an event. This has opened up new research questions related to how the long-run effects of audits interact with the social network of audited taxpayers. Understanding such mechanism provides valuable information to HMRC regarding their optimal audit strategy. Large Business Advisors An interview based study canvassing opinions of tax advisors to large businesses from a range of backgrounds regarding recent developments in the relationship with HMRC. The project finds that the market for tax advice for large business taxpayers is complex and dynamic, responding to recent initiatives designed to curtail the incidence of tax avoidance . A qualitative study of how people talk about tax and compliance obligations in social media finds that most participants are not concerned with finding ways to avoid paying taxes, but rather are wanting to comply with their tax obligations and find it difficult to find out the correct procedures. There is evidence of social pressure, especially in relation to newcomers to the tax regime. Taxpayer Compliance A project looking at the tax gap and has produced some interesting findings using ONS data that are being used by HMRC. The research investigated the extent of income underreporting by the self-employed in Great Britain for the period 2010-12 and the characteristics of the individuals most associated with non-compliance with the aim of answering not only 'How Much' but also 'Who'. It found that self-employment income is underreported on average by 19.3%, which translates into a lower bound estimate of unreported taxable income of 1.6% of GDP. The researchers further investigated which characteristics of the individuals are mostly associated to noncompliance using not only characteristics that typically appear on tax returns but also a wider range of socioeconomic characteristics ('Who?'). They found that men are less compliant than women and that individuals become more compliant as they age. Regarding occupations, blue-collar households seem to underreport more than white-collar. Self-employed operating in partnerships are found to underreport more than own account self-employed and the presence of more than one self-employed in the household seems to give more opportunity to evade. Overall, this study responds to a need for a reassessment of the extent of income underreporting by the self-employed as it is becoming an increasingly common occupational choice in the UK. The findings of this study are useful to inform the revenue agency about the individuals to whom compliance activities should be directed in order to increase their impact given that resources are limited. A further project investigated the dynamic effects of tax audits on income reported in subsequent tax returns. Results suggest that audits lead to a modest increase in survival in self assessment for two years after the audit, peaking at 1.1 percentage points in year two before falling back. This pattern is consistent with individuals being more diligent in filing their tax returns while audit investigations are ongoing. For reported total taxable income, we find a statistically significant increase of £795 two years after audit. Increases in subsequent years are not significant but are still substantial at around £500 until at least the sixth year after audit. For total tax, the point estimates are all positive but are not significant. |
| Exploitation Route | TARC has taken the findings forward through direct interactions with HMRC, the tax authority community in the UK and other stakeholders, such as the Tax Administration Diagnostic Tool (TADAT), International Monetary Fund, World Bank, Organisation for Economic Co-operation and Development (OECD), tax authorities including the Independent Authority of Public Revenue of Greece, Bulgarian National Revenue Authority, New Zealand Inland Revenue. TARC has engaged intensively with beneficiaries, most notably HMRC, which has had input to some extent in all existing research projects and with which several research projects have been explicitly co-developed. It has also engaged extensively with IAPR of Greece. |
| Sectors | Communities and Social Services/Policy,Education,Financial Services, and Management Consultancy,Government, Democracy and Justice,Other |
| URL | http://tarc.exeter.ac.uk/ |
| Description | The research at TARC is funded jointly by the ESRC and by HMRC/HMT. There is a close working relationship between TARC and HMRC. Each project is assigned key contacts within Knowledge and Intelligence (KAI) at HMRC and further linked with stakeholders within HMRC. The research design requires that the TARC projects have benefit for the stakeholders within HMRC. The research outputs have fed back to inform the operations of the stakeholders. Two projects illustrate this work. TARC has been engaged in experiment work to determine the reaction of taxpayers to pre-population of tax returns. The intention of HMRC is to digitize all operations and to move to pre-population. The research of TARC has revealed the ways in which taxpayers react to pre-population returns that have information missing on some sources of income or incorrect pre-populated information. This research will inform the approach that HMRC take to the implementation of pre-population. A second TARC project has considered the effect of tax amnesties to encourage the declaration of income held abroad. This work has been presented at HMRC to very interested audiences and will be an input into the design of future amnesty projects. The TARC projects are informed by policy issues and pursued in close collaboration with HMRC. We are also pursuing public engagement activities informed by the work TARC pursues. Subsequent to this work TARC has signed Memoranda of Understanding with tax authorities and has begun working together on impact-led projects (Bulgarian National Revenue Agency, Rwanda Revenue Authority and the Independent Authority for Public Revenues). It has also signed a Memorandum of Understanding with ATAFTAX. |
| First Year Of Impact | 2018 |
| Sector | Communities and Social Services/Policy,Education,Financial Services, and Management Consultancy,Government, Democracy and Justice,Other |
| Impact Types | Societal,Economic,Policy & public services |
| Description | Accounting for Tax Masterclass |
| Geographic Reach | Multiple continents/international |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Description | Christos Kotsogiannis on the Management Board of IAPR (Independent Authority for Public Revenue of the Hellenic Republic) - 2022 update |
| Geographic Reach | Europe |
| Policy Influence Type | Participation in a guidance/advisory committee |
| Impact | It is an advisory post/role and naturally TARC's research feeds into the policy advice provided. |
| Description | Event 67303: TAIEX SRSP Expert Mission on Support for Improving the Design of Tax Policies |
| Geographic Reach | Europe |
| Policy Influence Type | Participation in a guidance/advisory committee |
| Description | HMRC Counter Avoidance conference - Diana Onu |
| Geographic Reach | Local/Municipal/Regional |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Impact | HMRC Avoidance Behavioural Change team have taken the necesssary steps, after attending Diana Onu's Masterclass on 'Social Influence and Tax Compliance' at Lawress Hall, Lincoln. Several members of the team who attended the event and are keen to explore areas Diana discussed. |
| Description | HMRC Tax Transparency Sector Board -Shaw |
| Geographic Reach | National |
| Policy Influence Type | Membership of a guideline committee |
| Description | Meeting with HM Treasury officials about taxation and the employed/self-employed/incorporated boundary |
| Geographic Reach | National |
| Policy Influence Type | Implementation circular/rapid advice/letter to e.g. Ministry of Health |
| Impact | Stuart Adam Helen Miller 04/07/2016 |
| Description | Meeting with Jonny Mood from NAO - Sept 2015 |
| Geographic Reach | National |
| Policy Influence Type | Contribution to a national consultation/review |
| Description | Meeting with Jonny Mood from NAO on tax evasion report audits work - Nov 2015 |
| Geographic Reach | National |
| Policy Influence Type | Contribution to a national consultation/review |
| Description | Qualitative Masterclass |
| Geographic Reach | Multiple continents/international |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Description | TARC CGE Masterclass 2016 |
| Geographic Reach | National |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Description | TARC Data Science Masterclass |
| Geographic Reach | Multiple continents/international |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Description | TARC Masterclass 2013 |
| Geographic Reach | Multiple continents/international |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Impact | TARC has committed to provide a programme of masterclasses that will benefit both academics and tax administrators. The first masterclass was held in November. The class was given by Brian Erard who has published on tax compliance and has extensive consulting experience with US Internal Revenue Service. The target was to attract 20 participants to the masterclass. This was considerably exceeded and eventually 39 participants registered. Over 70 percent of the participants were tax administrators, (including representatives from the Australian Tax Office, Canada Revenue Service, Danish Customs and Tax Administration, HMRC, and the Italian Revenue Agency. The academics participants were from the UK and Germany. The class was focussed on the measurement of the tax gap. HMRC have a formal duty to report an annual measure of the tax gap and are continually seeking to improve the measure. Brian Erard has provided advice to the IRS on statistical methods to improve measurement of the tax gap. The participants valued this experience and the satisfaction ratings submitted at the end of the masterclass were excellent. The masterclass was a perfect knowledge exchange activity with two days of active discussion and interaction. |
| Description | TARC Masterclass 2014 |
| Geographic Reach | Multiple continents/international |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Description | TARC and Field experiments meeting with HMRC/TARC researchers - Dec 2015 |
| Geographic Reach | National |
| Policy Influence Type | Contribution to a national consultation/review |
| Description | TARC/HMRC meeting on compliance evaluations |
| Geographic Reach | National |
| Policy Influence Type | Participation in a guidance/advisory committee |
| Description | Telephone meeting with Scottish Parliament Finance Committee clerk about using Scotland's new tax powers |
| Geographic Reach | National |
| Policy Influence Type | Implementation circular/rapid advice/letter to e.g. Ministry of Health |
| Impact | Telephone meeting with Scottish Parliament Finance Committee clerk about using Scotland's new tax powers. David Phillips 04/05/2016 |
| Description | Understanding the relationship between service quality and tax revenue |
| Geographic Reach | National |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Impact | TARC's research on the Impact of negative emotions resulting from poor quality customer service on customer behaviour informed HMRC, and led to changes in their systems and processes. |
| URL | https://www.parliament.uk/documents/commons-committees/public-accounts/Correspondence/2017-19/hmrc-s... |
| Description | VAT Masterclass |
| Geographic Reach | Multiple continents/international |
| Policy Influence Type | Influenced training of practitioners or researchers |
| Description | An International Comparison of the Administration of Tax Expenditures |
| Amount | £25,000 (GBP) |
| Organisation | National Audit Office |
| Sector | Public |
| Country | United Kingdom |
| Start | 09/2014 |
| End | 11/2014 |
| Description | Brexit and Tax Administration |
| Amount | £13,000 (GBP) |
| Organisation | Economic and Social Research Council |
| Sector | Public |
| Country | United Kingdom |
| Start | 02/2017 |
| Description | IQTE/TARC - Behavioural Compatibility between Individual Choice and Collective Action |
| Amount | £85,295 (GBP) |
| Funding ID | ES/N00762X/1 |
| Organisation | Economic and Social Research Council |
| Sector | Public |
| Country | United Kingdom |
| Start | 08/2015 |
| End | 08/2018 |
| Description | International Networking Activity (International Networking Competition) |
| Amount | £29,305 (GBP) |
| Organisation | Economic and Social Research Council |
| Sector | Public |
| Country | United Kingdom |
| Start | 09/2018 |
| End | 03/2019 |
| Description | Journal of Tax Administration |
| Amount | £100,000 (GBP) |
| Organisation | Chartered Institute of Taxation |
| Sector | Charity/Non Profit |
| Country | United Kingdom |
| Start | 01/2014 |
| End | 12/2016 |
| Description | NAO Customer Satisfaction Project |
| Amount | £2,084 (GBP) |
| Organisation | National Audit Office |
| Sector | Public |
| Country | United Kingdom |
| Start | 11/2015 |
| Description | PhD Studentship in the Economics of Stamp Duty Land Tax in Wales |
| Amount | £60,000 (GBP) |
| Organisation | Government of Wales |
| Sector | Public |
| Country | United Kingdom |
| Start | 01/2015 |
| End | 12/2017 |
| Description | The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs |
| Amount | £26,580 (GBP) |
| Organisation | National Audit Office |
| Sector | Public |
| Country | United Kingdom |
| Start | 09/2013 |
| End | 10/2013 |
| Description | Turing HSBC Economic Data Science Project - Detecting Anomalies in Networks: The Case of VAT |
| Amount | £100,000 (GBP) |
| Organisation | Alan Turing Institute |
| Sector | Academic/University |
| Country | United Kingdom |
| Start | 02/2019 |
| End | 04/2020 |
| Description | Collaboration with HMRC and OECD on a project on measuring tax compliance |
| Organisation | Organisation for Economic Co-operation and Development OECD |
| Country | France |
| Sector | Public |
| PI Contribution | Contributed to a recent OECD study looking at Measures of Tax Compliance Outcomes. Lynne Oats contributed to early debates and the development of the OECD report. A discussion paper written by Lynne with a colleague from Copenhagen Business School, Karen Boll, is also referred to in the final report published on October 23rd. |
| Collaborator Contribution | Published under OECD, provided the task group with support, and practical guidance to revenue bodies. |
| Impact | Report published |
| Start Year | 2014 |
| Description | Collaboration with HMRC/Streeva |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Collaboration and partnership activity with regard to developing tax administration discussions. |
| Collaborator Contribution | Collaboration and partnership activity with TARC concerning developing tax administration discussions. |
| Impact | Ongoing discussions. |
| Start Year | 2019 |
| Description | Collaboration with South African Tax Research Centre (SATRC) |
| Organisation | South African Tax Research Centre (SATRC) |
| Country | South Africa |
| Sector | Public |
| PI Contribution | Providing high quality research and related activities on all aspects of taxation, with the aim to strengthen the theoretical and empirical understanding of the delivery and design of tax operations and policies. Connected researchers to enable development in the field of taxation to take place in South Africa. Provided advice on this matter with regard to, international benchmarking, pitfalls that we experienced when establishing TARC etc. |
| Collaborator Contribution | Send/receive regular updates on research related news/events worldwide, as well as widen researchers' collaborative networks. |
| Impact | Received requests/interest in research of TARC from researchers at various institutions across the globe. Some members have visited TARC and attended our conferences. |
| Start Year | 2013 |
| Description | Hosted visit from Renmin University of China |
| Organisation | Renmin University of China |
| Country | China |
| Sector | Academic/University |
| PI Contribution | The visit hosted by Christos Kotsogiannis was part of a reciprocal arrangement from initial discussions and visit to Renmin in 2019. The colleagues from Renmin were from China Financial Policy Research Centre in the School of Finance. The visit held over 2 days was held as a workshop/brainstorming session and involved TARC members, including Postdoctoral researchers who presented on their individual research areas. |
| Collaborator Contribution | Individual presentations were held by the attendees from Renmin on their research areas to encourage open discussion on how the two centres could collaborate in the future. |
| Impact | Ongoing discussions. |
| Start Year | 2019 |
| Description | Journal of Tax Administration |
| Organisation | Chartered Institute of Taxation |
| Country | United Kingdom |
| Sector | Charity/Non Profit |
| PI Contribution | Creation of a new open access journal for interdisciplinary tax research in the area of tax administration. The Journal is a joint venture between the Tax Administration Research Centre at the University of Exeter and the Chartered Institute of Taxation |
| Collaborator Contribution | Shared responsibilities; CIOT provide funding and knowledge of areas of interest, and TARC manage the journal |
| Impact | . |
| Start Year | 2013 |
| Description | Partnership between IQTE-CASS (Beijing) and TARC (Exeter and IFS) |
| Organisation | Chinese Academy of Social Sciences |
| Country | China |
| Sector | Academic/University |
| PI Contribution | Behavioural Compatibility between Individual Choice and Collective Action TARC has developed considerable expertise in applying agent-based modeling to investigate audit strategies. The simulations in Hashimzade et al. (2013, 2014a, 2014b) base the modeling of individual agents on recent advances in behavioural economics. The agents make choices under risk with non-expected utility preferences, learn attitudes and beliefs from interaction in a social network, and make decisions taking into account the social environment in which they are located. The methods underlying this work can be extended and modified to address a much broader set of policy questions. TARC also has specialized capabilities in experimental economics. It has ready access to a large body of student experimental subjects. More importantly, it has pioneered the use of online experiments in collaboration with market research companies to target specific sectors of the population. The results in Fonseca et al. (2015) demonstrate the value of using online experiments to access a subject pool of the self-employed, whose experimental behaviour is significantly different from that of the student population. TARC also provides competence at econometric analysis and the analysis of large datasets. Advani et al. (2015) demonstrates how a question that has long been debated - the effect on future compliance of an audit - can be answered by applying imaginative empirical techniques to administrative data |
| Collaborator Contribution | IQTE is one of most important departments in CASS and acts as a "think tank" for supporting state decisions on fiscal (tax) and financial policy-making. It is highly skilled in studying realistic economic problems using mathematical and interdisciplinary analysis and other relevant methods. There are some research areas such as agent-based modeling (ABM), experimental economics, and game theory that have risen to prominence in IQTE in recent years. The application of these methods has been focused on economic development and social welfare enhancement. Cai (2015) exploited big data techniques to show how to understand the effect of micro-behavioural characteristics on macro outcomes, Dong (2014) analyzed the behaviour of trans-national investors to explain outcomes in international financial and capital markets, Wang (2012, 2014) explored income gap evolution and public services in China using experimental methods incorporating human subjects and computational agents with support from the NSFC. IQTE intends to develop further capabilities in behavioral analysis and wishes to pay increasing attention to understanding macro outcomes through deeper analysis of micro behavior. The understanding of the behavioral compatibility between individual choice and collective action will be applied to policy issues confronting the Chinese economy. |
| Impact | The respective capabilities of IQTE and TARC provide a very promising foundation upon which to establish an international partnership. There is a strong overlap of expertise in research methodologies and a commonality in the wish to apply frontier research methods to practical policy problems. |
| Start Year | 2015 |
| Description | Price Waterhouse Coopers |
| Organisation | Price Waterhouse Cooper |
| Country | United Kingdom |
| Sector | Private |
| PI Contribution | Engagement activities with a view of exploring opportunities for funding activities. |
| Collaborator Contribution | Workshop and discussions ongoing. |
| Impact | Ongoing discussions with view to developing tax administration related activities and guidance provided by TARC. |
| Start Year | 2018 |
| Description | Quality assuring ONS estimates of concealed income in GDP - Myles and Cabral |
| Organisation | Office for National Statistics |
| Country | United Kingdom |
| Sector | Private |
| PI Contribution | Provided external quality assurance of new estimates of concealed income/production (as part of Gross Domestic Product) based on HMRC tax gaps analysis. Within ONS's estimates of UK GDP, various adjustments are currently made to ensure that the measures for production, income and expenditure are exhaustive. TARC assisted with: 1. The validity of the current model 2. The validity of the proposed new model 3. The application of adjustments relating to the new model across GDP income, production and expenditure |
| Collaborator Contribution | n/a |
| Impact | Gareth Myles and Ana Cinta Gonzalez Cabral Provided Quality assurance for the following areas: 1. The validity of the current model 2. The validity of the proposed new model 3. The application of adjustments relating to the new model across GDP income, production and expenditure |
| Start Year | 2015 |
| Description | Research visit from Mazhar Waseem (Manchester) |
| Organisation | University of Manchester |
| Country | United Kingdom |
| Sector | Academic/University |
| PI Contribution | Academic input |
| Collaborator Contribution | Academic input |
| Impact | Academic input |
| Start Year | 2016 |
| Description | Research visit from Peer Skov (Copenhagen) |
| Organisation | University of Copenhagen |
| Country | Denmark |
| Sector | Academic/University |
| PI Contribution | Academic input |
| Collaborator Contribution | Academic input |
| Impact | Academic input |
| Start Year | 2016 |
| Description | TARC - RRA (Rwanda Revenue Agency) - 2022 update |
| Organisation | Rwanda Revenue Agency |
| Country | Rwanda |
| Sector | Public |
| PI Contribution | This is ongoing. TARC is involved in a collaborative project which has been co-developed with RRA. TARC provides the scientific analysis. The aim of the project is to analyse the impact of RRA's risk-based audit strategies (across all tax bases) on taxpayers' future reporting behaviour and to provide policy guidance to the tax administration regarding their tax enforcement policies . After the preliminary and provisional report (30/04/2020) providing a first estimate of the ATET for Corporate Income Tax and 2016/2017 audit wave, TARC gave an online "Building Capacity" seminar to RRA teams and received more data on audit that TARC processed, analysed and reported on - this has resulted in a series of capacity-building seminars and presentations, with significant impact and academic output. 2021 update -TARC has now completed the project on CIT by drafting a final report for RRA. |
| Collaborator Contribution | The RRA provides the operational expertise and the data for the analysis. TARC has continued engaging with the Risk Team in order to obtain more information on the audit process. This is necessary to enhance matching between treated and untreated taxpayers and thus improve the accuracy and robustness of the results. The final aim is being able to provide better and more precise estimates of the ATET and thus evaluate properly tax enforcement strategies implemented by RRA and provide guidance. TARC has received data on additional waves of audits that has been processed and more recently the information on relevant risk rules employed by RRA risk team in selecting taxpayers to audit. IN 2020, TARC has extensively exploited data on the different audit waves, by analysing the impact wave-by-wave and across waves. The first approach is based on PSM techniques while the second is based on a matched DID approach with different waves of treatment. The results of these analyses tend to show a certain variability depending on the variables employed in the matching process. For this reason TARC insisted on obtaining from RRA some information on the risk rules and is currently refining the empirical strategy to exploit this in the best possible ways. TARC is also planning to extend the analysis to the other tax bases. |
| Impact | 1. How to estimate the impact of Audits (presentation of preliminary methodology) - capacity building seminar to the Rwanda Revenue Authority 22/05/2020. 2. Tax Audits Evaluation (presentation of preliminary results) - capacity building seminar to the Rwanda Revenue Authority 28/07/2020. 3. Evaluating public policies and their impact on outcomes: an application estimating the specific deterrence effect of audits in Rwanda (presentation of final estimation methodology & results - part 1) - capacity building seminar to the Rwanda Revenue Authority 11/01/2021 4. Evaluating public policies and their impact on outcomes: an application estimating the specific deterrence effect of audits in Rwanda (presentation of final estimation methodology & results - part 2) - capacity building seminar to the Rwanda Revenue Authority 18/01/2021 5. Data management & polishing: challenges, assumptions and open issues (presentation of data-management & polishing methodology) - capacity building seminar to the Rwanda Revenue Authority 25/01/2021 6. Feedback meeting with senior management - capacity building seminar to the Rwanda Revenue Authority 19/02/2021 7. Online TARC workshop on Tax Audits Evaluations (09/12/2020) to foster networking opportunities with other researchers and tax administrations working on these issues and present our work in progress. 8. Do Tax Audits Deter Corporate Income Non-Compliance? Evidence from Rwanda - presentation to the 19th Conference on Research on Economic Theory and Econometrics - Crete, Greece (online, 12th - 16th July 2021). 9. Final presentation to RRA senior management of the results of the final report (online, 14th July, 2021). 10. Corporate Income Tax Audits Evaluation - final report submitted to RRA (7th May 2021). This is a really promising project both in terms of impact (with TARC providing recommendations to the RRA) and academic output (there are very few papers using quality administrative data and very few working on developing economies). |
| Start Year | 2019 |
| Description | TARC Project 01 led by Gareth Myles |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | The research modelled the equilibrium consequences of risk-based audits and investigate improved designs for risk-based auditing. The objective of the research wass to improve the hit-rate on audits and to raise the tax yield. The project modelled the consequences of taxpayers learning about the audit strategy, the optimal updating of a risk-based strategy, and the potential benefits of random sampling. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Workshop and Conference Presentations "Agent-based modelling and tax compliance", Ottawa Workshop on Tax Compliance, Ottawa, 2013. "Does tax administration matter?", Keynote, Association of Public Economic Theory Conference, Lisbon, 2013. "Targeting Audits Using Predictive Analytics", Keynote, SHADOW2013, Münster, 2013. "Understanding individual tax compliance", Keynote, International Tax Analysis Conference, London, 2014. "Predictive analytics and the targeting of audits", Taxation, Social Norms and Compliance, Nuremberg, 2014. "Understanding individual tax compliance: an application of behavioural economics", Government Economic Service Conference, London, 2014. "Predictive Analytics and the Targeting of Audits", Advancing the Frontiers of Behavioral Public Finance, New Orleans, 2014. "Predictive Analytics and the Targeting of Audits", HMRC Behaviour Change Knowledge Network, London, 2014. "The Economics of Tax Administration", Keynote, Dondena Centre Workshop on Tax Evasion and Tax Compliance, Milan, 2015. Discussion Papers 004 - 13 The Use of Agent-Based Modelling to Investigate Tax Compliance, Nigar Hashimzade, Gareth Myles, Frank Page & Matthew Rablen 008 - 14 Predictive Analytics and the Targeting of Audits, Nigar Hashimzade, Gareth Myles, Matthew Rablen Published Papers |
| Start Year | 2013 |
| Description | TARC Project 09 led by Christos Kotsogiannis |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | PhD Tax Gap Analysis with Ana Cinta Cabral: The project was focused on providing improved estimation methods for estimating the non-compliance of the self-employed in the UK. The work of A. Cinta Cabral resulted in a PhD. The research for the project has been extended into an analysis at a European level. The project focused on providing improved estimation methods for estimating the non-compliance in the UK. Specifically, measured noncompliance by the self-employed and was also extended to provide an estimation of noncompliance by the employed. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Workshop and Conference Presentations "Self-employment underreporting in Great Britain: an empirical estimation", 71st Annual Congress of the International Institute of Public Finance "Taxation in a Global Economy", Dublin, 2015. "Self-employment underreporting in Great Britain: an empirical estimation", SIEP Public Economics Italy, 2015. "In or Out? Participation in the Hidden Economy: A European Perspective" Shadow Economy 2015, Exeter, 2015. "Self-employment underreporting in Great Britain: an empirical estimation", IQTE (Chinese Academy of Science)-TARC First Joint Workshop, November 23-24, 2015, Beijing, China "Self-Employment Underreporting in Great Britain: Who and How much?" Tax Gap Project Group (TGPG) at the European Commission,- Fourth Meeting on 9 November 2015, Rome. "An Estimate of Self-Employment Underreporting in Great Britain", 14th Journées Louis-André Gérard-Varet, Aix-en-Provence 2015. "Self-employment underreporting in Great Britain: an empirical estimation", Workshop on Tax Evasion, Brescia, 2015. Discussion Papers 010 - 14 Self-Employment Underreporting in Great Britain: Who and How Much?, Ana Cinta G.Cabral, Gareth Myles and Christos Kotsogiannis 014 - 15 The Hidden Economy in Europe: A Tale of Deterrence and Morale, Ana Cinta G. Cabral, Christos Kotsogiannis and Gareth Myles Published Papers |
| Start Year | 2013 |
| Description | TARC Project 10 led by Gareth Myles |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | TITLE: Estimating risk-based audit rules The project develops from TARC01. That project was concerned with audit rules in a theoretical model. This project uses self-assessment data and audit data located in Datalab to estimate the factors determining the compliance behaviour of individuals and the outcome of audits. The results so far have been derived using data for 2010. The cross-sectional study of UK tax non-compliance has been extended for 6 years (2005-2010). The econometric output is robust for each year and confirms previous findings in literature. For each year all four types of taxpayers including "Individual", "Company", "Partnership", and "Trust" are included in the analysis. In addition, more observations for each type have been included in our calculations to detect omitted income tax. The recent work has estimated a Probit equation to determine the probability of audit as a function of tax return information. The estimated probability will be used as control variable in the compliance estimation equation. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | This Project was designated non-completed in 2017 following the resignation of Dr Myles and his move to Australia. Prior to this there were related outputs. Workshop and Conference Presentations "Estimating compliance using administrative data", Shadow Economy Conference, Exeter, 2015. "Estimating compliance using administrative date", Italian Society of Public Economics, Ferrara, 2015. |
| Start Year | 2013 |
| Description | TARC Project 11 led by Chris Heady |
| Organisation | HM Treasury |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | TITLE: Analysing individuals' use of tax relief for pension contributions To develop an understanding of what determines individuals' private pension contribution decisions that will assist in government policy making. This was done by analysing the change in pension contributions that arose as a result of the change in the income tax law to phase out the personal allowance for taxpayers with adjusted net income above £100,000. The resulting estimates were used to develop a model of decision-making behaviour that can be used to better understand the likely impact of changes in pension rules (such as limits on pension accrual) and tax rate changes on individuals' income tax liabilities and on the size of their pension contributions. |
| Collaborator Contribution | HMRC and HM Treasury have provided feedback to TARC researchers |
| Impact | Completed Workshop and Conference Presentations "Projects on CGE Modelling and Tax Reliefs for Pensions", TARC Summer Showcase, 2014. "Analysing Individuals' use of Tax Reliefs", TARC Summer Showcase, 2015. Discussion Papers 018 - 17 The Effect of Personal Allowance Withdrawal on Personal Pension Contributions, Heady, Christopher |
| Start Year | 2013 |
| Description | TARC Project 11 led by Chris Heady |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | TITLE: Analysing individuals' use of tax relief for pension contributions To develop an understanding of what determines individuals' private pension contribution decisions that will assist in government policy making. This was done by analysing the change in pension contributions that arose as a result of the change in the income tax law to phase out the personal allowance for taxpayers with adjusted net income above £100,000. The resulting estimates were used to develop a model of decision-making behaviour that can be used to better understand the likely impact of changes in pension rules (such as limits on pension accrual) and tax rate changes on individuals' income tax liabilities and on the size of their pension contributions. |
| Collaborator Contribution | HMRC and HM Treasury have provided feedback to TARC researchers |
| Impact | Completed Workshop and Conference Presentations "Projects on CGE Modelling and Tax Reliefs for Pensions", TARC Summer Showcase, 2014. "Analysing Individuals' use of Tax Reliefs", TARC Summer Showcase, 2015. Discussion Papers 018 - 17 The Effect of Personal Allowance Withdrawal on Personal Pension Contributions, Heady, Christopher |
| Start Year | 2013 |
| Description | TARC Project 12 led by Gareth Myles |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Administration and regulation of the third sector The third sector is linked with tax administration through the favourable tax treatment accorded to donations. The sums involved are significant. Understanding the relationship between this sector and the tax authority will allow the development of procedures for the adoption of best practices and learning from policy experiences across the sector. The favourable status granted to the third sector needs to be justified by the success of the activities undertaken. The project will investigate the political culture of the UK Third Sector with a view to identifying the kinds of partnerships that work and the exploring the tensions that exist. This is the original description from researcher. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | The project was proposed by an outside party shortly after the start of the tax centre. It was discussed at Funders Group and within HMRC but there was no support for the project. |
| Start Year | 2013 |
| Description | TARC Project 13 led by Gareth Myles |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | A series of experiments will be run to understand the role that audit rates and enforcement penalties play in determining compliance rates among taxpayers. The project will study how responsive taxpayers are to variations in audit rates and financial penalties for evasion, as well as the effect of ambiguity of the audit rate and an unknown financial penalty. The participants will be UK-based taxpayers who self-assess their tax liabilities. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Workshop and Conference Presentations July 2013: Public Economic Theory Conference, Lisbon March 2014: Taxation, Social Norms and Compliance, University of Nuremberg Discussion Papers 005 - 14 Do Students Behave Like Real Taxpayers? Experimental Evidence on Taxpayer Compliance from the Lab and From the Field, Lawrence Choo, Miguel Fonseca and Gareth Myles Published Papers "Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment", (L. Choo , M.A. Fonseca, and G.D. Myles), Journal of Economic Behavior and Organization (published online 2015). |
| Start Year | 2013 |
| Description | TARC Project 14 led by Jonathan Shaw (Institute for Fiscal Studies) |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | IFS proposed project. |
| Collaborator Contribution | None |
| Impact | HMRC did not support the Project so it did not proceed. |
| Start Year | 2013 |
| Description | TARC Project 15 led by Miguel Fonseca |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Taxpayer mobility and administration |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | The project was part of the initial proposal. There was no support within HMRC for the project so that it never proceeded. |
| Start Year | 2013 |
| Description | TARC Project 16 led by Lynne Oats |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Taxpayer attitudes and motivation TARC 16 began with two studies that employed qualitative methodologies to analyse online tax discussions. The results of these studies are now available as TARC discussion papers and are published and under review to be published in academic journals. We have also published two literature reviews on social norms and measuring tax compliance attitudes which are now available as TARC discussion papers and in the Journal of Tax Administration. In 2015, we collected data from 330 business owners who took part in a survey on tax compliance attitudes. We are currently preparing outputs from this survey: two discussions papers that will be submitted for publication, a policy brief and conference presentations. A preliminary report of findings from this survey was been provided to HMRC. |
| Collaborator Contribution | HMRC analysts contributed to the design of the survey instrument and provided insights that helped to develop subsequent analysis. The social media analysis was presented to staff in the counter avoidance unit of HMRC who provided helpful feedback and insights. |
| Impact | Workshop and Conference Presentations Diana Onu has had a paper accepted at the IAREP/SABE 2016 conference, Wageningen, July 2016. Oats, L. & Onu, D. (2015) Cosy Deals, Social Media and Tax Morale, International Taxpayer Rights Conference, Washington D.C. Onu, D., & Oats, L. (2015). Tax Talk. Presentation given at the International Association for Research into Economic Psychology conference. Sibiu, Romania. Onu, D., & Oats, L. (2014). Getting them to pay their taxes: Social influence processes in online discussions. Poster presentation, European Association for Social Psychology General Meeting. Amsterdam, The Netherlands. Onu, D., & Oats, L. (2014). "Paying tax is part of life": Social influence and tax compliance. Presentation, 'Fiscal State and Social Citizenship' Conference. Vadstena, Sweden. Onu, D., & Oats, L. (2014). Social norms and social influence in tax communications. Presentation, 'Social Norms and Tax Compliance' Conference. Nuremberg, Germany. Discussion Papers 006 - 14 Social Norms and Tax Compliance, Diana Onu and Lynne Oats 009 - 14 "Paying Tax is Part of Life": Social Norms and Social Influence in Tax Communications, Diana Onu and Lynne Oats 012 - 15 Tax Talk: What Online Discussions about Tax Reveal about Our Theories, Diana Onu and Lynne Oats 016 - 16 Measuring Tax Compliance Attitudes: What surveys can tell us about tax compliance behaviour Published Papers Onu, D. (2017) Measuring Tax Compliance Attitudes: What Surveys Can Tell Us about Tax Compliance Behaviour, Advances in Taxation, Volume 23, 173-190. Onu, D. & Oats, L (2016) "Tax Talk: An Exploration of Online Discussions among Taxpayers", Journal of Business Ethics. Onu, D., & Oats, L. (2015). Social norms and tax compliance. Journal of Tax Administration, 1(1), 113-137. Onu, D., & Oats, L. (2016). "Paying tax is part of life": Social influence in tax communications. Journal of Economic Behaviour and Organization. Policy Briefs Onu, D., & Oats, L. (2014). Exploring online tax discussions. On tarc.exeter.ac.uk/ /publications/policypapers/ Oats, L. & Onu, D. (2015) Cosy Deals, Social Media and Tax Morale, in Tax Notes International, September 2016. |
| Start Year | 2013 |
| Description | TARC Project 17 led by Matthew Rablen |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary disclosure. Accepted disclosures are subject to a discounted fine rate, but verified under-disclosure attracts a higher penalty. We characterize the optimal Scheme and show that an optimal Scheme can generate a Pareto improvement over the optimal auditing equilibrium without a Scheme, and can stimulate legitimate offshore investment activity. We show when a tax authority optimally gives incentives for honesty, and when it does not. The analysis yields practical design insights for HMRC practitioners. |
| Collaborator Contribution | HMRC have provided feedback and operational insights that have informed the analysis to TARC researchers |
| Impact | The findings of the project have been presented to two sets of HMRC practitioners and analysts. They have informed the design of a new "last chance" disclosure facility. A version of the final paper has been published as a TARC working paper (no. 017-16) and as a CESIfo working paper (no. 5750). The paper has been presented at the 15th LAGV in Aix en Provence and at the TARC 4th Annual Workshop in Exeter (2016). |
| Start Year | 2013 |
| Description | TARC Project 18 led by Jonathan Shaw (Institute of Fiscal Studies) |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: The impact of beliefs about audit probabilities on noncompliance The project was part of the initial proposal. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | There was no support within HMRC for the project so that it never proceeded. |
| Start Year | 2013 |
| Description | TARC Project 19 led by Jonathan Shaw (Institute of Fiscal Studies) |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Using randomised control trials to improve understanding of taxpayer behaviour TARC have a number of ideas for employing randomised control trials to significantly improve understanding of taxpayer compliance behaviour. The potential trials include exploring the effect of HMRC compliance campaigns among networks of co-workers, extending the work of the Behavioural Insights team exploiting social norms about tax compliance behaviour (e.g. providing taxpayers with information on compliance of others in their neighbourhood, and a "tax certificate" awarded to taxpayers who comply on time and do not engage in aggressive avoidance or evasion. The implementation of these trials will require confirmation of the extent to which field experiments are feasible |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | The project was part of the initial proposal. There was no support within HMRC for the project so that it never proceeded. |
| Start Year | 2013 |
| Description | TARC Project 2 led by Chris Heady |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | The aim of this project is to construct and calibrate a comprehensive lifecycle model of tax compliance using data on individual tax returns linked to data on audit outcomes in the Datalab. The project will extend this framework to incorporate lifecycle choice of labour supply, savings and investment, where all potential sources of income are subject to tax. This project will also assess whether a quasi-hyperbolic model of preferences has better explanatory power than the exponential model. The predictions of the calibrated model will be used to analyse the optimal dynamic structure of audit and penalty strategy of the tax administrator. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | This project was intended to commence in year 3. However, it was superseded by the results of TARC05 on the intertemporal effects of audits. Some of the ideas in this project will filter into TARC29 and, possibly, TARC28. Christos Kotsogiannis has also been undertaking independent research in this area. |
| Start Year | 2016 |
| Description | TARC Project 20 led by Jonathan Shaw (Institute of Fiscal Studies) |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Computable general equilibrium The purpose of the project is to develop the modelling of the financial sector in the HMRC computable general equilibrium (CGE) model. The work to date has reviewed how the financial sector is modelled in various CGE models and has critically appraised the economic interpretation of the models. The working hypothesis is that the model of HMRC cannot be extended to include a credible description of financial transactions whilst retaining the current solution process and modelling language. The research work has therefore moved back to a more fundamental appraisal of the relationship between Arrow-Debreu and sequence economies when there are transaction costs of moving funds between periods. PhD student (not TARC funded) no longer working on this project and has switched to a non-tax project |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | This project was subsumed into TARC Project 4. Refer to Project 4 for outcomes. |
| Start Year | 2013 |
| Description | TARC Project 21 led by Miguel Fonseca |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Laboratory experiment on pre-population TARC 21 was undertaken to conduct a series of experiments testing (1) the impact of pre-populating tax returns on compliance behaviour; (2) the impact of behavioural prompts on compliance. We report on data from an artefactual field experiment on the effect of pre-populating tax forms with third-party data, as well as using behavioural prompts designed to increase compliance. We use a sample of UK taxpayers as our subject pool. The main results were: (i) the correct pre-population of values in tax forms has no effect on compliance; (ii) the incorrect pre-population of income values in the tax form reduces compliance; (iii) the introduction of barriers to editing pre-populated fields may worsen non-compliance if the pre-populated values are incorrect; (iv) behavioural prompts concerning descriptive norms of compliance can mitigate the negative impact of incorrect pre-population of tax returns only if they are responsive to behaviour in the filing process; finally (v) a proportion of subjects overpaid taxes when the tax form was populated with a value above the true income. |
| Collaborator Contribution | HMRC actively participated in the co-designing of the experimental environment and treatments, using not only insights from their operational teams, but also having in mind policy priorities. |
| Impact | Discussion Papers Fonseca, M.A. and Grimshaw, S. Does Using Behavioural Prompts in Pre-Populated Tax Forms Affect Compliance? Results From an Artefactual Field Experiment With Real Taxpayers. TARC Discussion paper 015-15 Published Papers Fonseca M. & Grimshaw, S. Do behavioral nudges in pre-populated tax forms affect compliance? Experimental evidence with real taxpayers. Journal of Public Policy & Marketing Vol 6 Issue 2 (Fall 2017) |
| Start Year | 2013 |
| Description | TARC Project 22 led by Lynne Oats |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Compliance Consequences of Agents The research aimed to improve understanding of how small/medium sized tax agents operate, in particular local (high street) agents. This population is interesting because of the potential for them to be less well informed than larger agents of both technical (legislation) and operational (processes) developments. They are more likely to not be members of professional bodies and may be more vulnerable to influence from scheme promoters and others such as financial advisers. The research aimed to explore the sources of influence over such agents so as to provide insights into their needs in terms of guidance and support. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Withdrawn at request of HMRC. |
| Start Year | 2013 |
| Description | TARC Project 26 led by Miguel Fonseca |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Field Experiments |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Not approved by HMRC: Field experiments not feasible at present. |
| Start Year | 2015 |
| Description | TARC Project 27 led by Helen Miller (Institute of Fiscal Studies) |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Explaining bunching at thresholds This project investigates the behaviour of company owner-managers and particularly their ability to bunch at thresholds in the personal tax system by shifting income over time. By analysing this and other margins along which these individuals can alter their taxable income, we will identify the importance of these various margins and the extent to which these individuals actually adjust their effort in response to tax. Currently, we are making progress on two fronts: the theoretical/methodological underpinning for the project and the setting up of newly matched datasets at the datalab. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Presentations 'Income Shifting and Responses to Tax: Evidence from Company Owner-Managers' by Kate Smith, Helen Miller, Thomas Pope, September, October, November & December 2017 'Discussion of TARC 27 outputs with HMRC team' by Thomas Pope, Kate Smith, Helen Miller, July 2017 |
| Start Year | 2015 |
| Description | TARC Project 28 led by Matthew Rablen |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Social Norms and Predicted v Observed compliance The aim of the project was to rigorously establish the implications of people's tendency to be concerned with their lot (relative to others in their reference group) for evasion and avoidance behaviour. It then sought to understand the effect of tax authority interventions in this context, so as to understand the form of intervention that maximises "value for money" in the sense of maximising compliance for a given tax enforcement expenditure by the tax authority. |
| Collaborator Contribution | HMRC have provided feedback and operational insights that have informed the analysis to TARC researchers |
| Impact | Project was completed and results provided to HMRC. Working Paper: 'Social Norms and Predicted v Observed compliance' M Rablen |
| Start Year | 2015 |
| Description | TARC Project 3 led by Chris Heady |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | The aim of this project is to understand what effect reforms to capital gains tax (CGT) have on realisations of capital gains. From a policy perspective, this is important to know, since it will help with the design of future reforms. There have been a number of important reforms to capital gains tax (CGT) over recent years, many of which have provoked significant interest and reaction from the public and businesses. In April 2008, a single CGT rate of 18% was introduced (except for certain assets eligible for entrepreneurs' relief, taxed at 10%). In June 2010, the CGT rate for assets not under entrepreneurs' relief was raised from 18% to 28% for higher-rate income tax payers. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | We conducted an assessment of the feasibility of estimating the impact of reforms to capital gains tax (CGT) on realisations of capital gains. We concluded that the data was not of sufficient quality to enable work to continue. Specifically: • To analyse the 2008 CGT reform, we need to be able to identify what assets (would) qualify for taper relief and for entrepreneur's relief both before and after the reform. This is not possible: all we observe is broad asset class (which doesn't pin down entitlement to taper relief and entrepreneur's relief) • For the 2010 reform, the idea was to compare realisations of non-qualifying assets for higher-rate taxpayers (for which the tax rate increased from 18% to 28%) against a group that was not affected by the reform (e.g. realisations of non-qualifying assets for basic-rate taxpayers). For this we need to use the detailed asset-level CGT data, which is only available for a small subset of individuals declaring capital gains on their self-assessment returns. Unfortunately the number of observations in treatment and control groups was not large enough to be able to make reliable comparisons. |
| Start Year | 2013 |
| Description | TARC Project 35 led by Diana Onu |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: The role of moral emotions in attitudes toward tax avoidance. This research aims to explore the role of moral emotions in attitudes towards tax avoidance, with particular focus on the emotions of moral anger, moral outrage, and moral disgust. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Project conducted a pilot last autumn. This provided some support for predictions, but also showed that the experimental procedure was not successful at inducing emotions as wanted. Following that pilot we altered the experimental procedure and we are preparing to collect data within the next month. We will be collecting data using mostly students at Exeter, in an online questionnaire. |
| Start Year | 2017 |
| Description | TARC Project 36 led by Diana Onu |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: The role of positive emotions in tax compliance decisions, in particular the role of anticipated relief This research aims to explore the role of positive emotions in tax compliance decisions, in particular the role of anticipated relief. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | This project included two studies, one qualitative which is now completed and one experimental. We ran a pilot for the experimental study last autumn and the method we used proved unsuccessful at producing the emotions we wanted. We redesigned the task in collaboration with colleagues at the University of Vienna in order to try again with an improved experimental task. Data collection for the main experiment was conducted during February 2018 and is completed. We are proceeding to data analysis. |
| Start Year | 2017 |
| Description | TARC Project 36 led by Diana Onu |
| Organisation | University of Vienna |
| Country | Austria |
| Sector | Academic/University |
| PI Contribution | Title: The role of positive emotions in tax compliance decisions, in particular the role of anticipated relief This research aims to explore the role of positive emotions in tax compliance decisions, in particular the role of anticipated relief. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | This project included two studies, one qualitative which is now completed and one experimental. We ran a pilot for the experimental study last autumn and the method we used proved unsuccessful at producing the emotions we wanted. We redesigned the task in collaboration with colleagues at the University of Vienna in order to try again with an improved experimental task. Data collection for the main experiment was conducted during February 2018 and is completed. We are proceeding to data analysis. |
| Start Year | 2017 |
| Description | TARC Project 37 led by Miguel Fonseca |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Impact of customer service on tax compliance A multi-study project using a novel experimental design which is able to tease apart different forms of non-compliance. In the first study we manipulate the extent to which different quality levels of service provision in the experiment lead to different levels of non-compliance. From the first study, we aim to identify the potential channels through which service quality affects non-compliance. And we hypothesize that one of the most important channels may be the psychological/emotional state of the customer. In the second study, we exogenously vary subjects' psychological states and estimate the effect of those different psychological states have on honesty over and above standard economic explanations for non-compliance. |
| Collaborator Contribution | HMRC actively participated in the co-designing of the experimental environment and treatments, using not only insights from their operational teams, but also having in mind policy priorities. |
| Impact | We completed the data and wrote up a short report to HMRC. We presented our findings to HMRC as well as to the NAO in two separate meetings. The findings of this project will be incorporated in a report to the Parliament's Public Accounts Committee. |
| Start Year | 2017 |
| Description | TARC Project 4 led by Chris Heady |
| Organisation | HM Treasury |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Computable general equilibrium/Exploring the links between income and consumption taxes: The purpose of the project was to examine ideas for improving the realism of HMRC's computable general equilibrium. There were two strands to this work. The first is to improve the representation of the financial sector in the model, so that the impact of possible changes to corporation tax and taxes on the financial sector can be modelled more accurately. The second is to improve the representation of non-financial transactions, in order to obtain more realistic results on the impact of changes to income and consumption taxes. |
| Collaborator Contribution | HMRC and HM Treasury have provided feedback to TARC researchers |
| Impact | Workshop and Conference Presentations "Projects on CGE Modelling and Tax Reliefs for Pensions", TARC Summer Showcase, 2014. "CGE and the Financial Sector", IQTE-TARC First Joint Workshop, Beijing, 2015. |
| Start Year | 2013 |
| Description | TARC Project 4 led by Chris Heady |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Computable general equilibrium/Exploring the links between income and consumption taxes: The purpose of the project was to examine ideas for improving the realism of HMRC's computable general equilibrium. There were two strands to this work. The first is to improve the representation of the financial sector in the model, so that the impact of possible changes to corporation tax and taxes on the financial sector can be modelled more accurately. The second is to improve the representation of non-financial transactions, in order to obtain more realistic results on the impact of changes to income and consumption taxes. |
| Collaborator Contribution | HMRC and HM Treasury have provided feedback to TARC researchers |
| Impact | Workshop and Conference Presentations "Projects on CGE Modelling and Tax Reliefs for Pensions", TARC Summer Showcase, 2014. "CGE and the Financial Sector", IQTE-TARC First Joint Workshop, Beijing, 2015. |
| Start Year | 2013 |
| Description | TARC Project 40 led by Lynne Oats |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Confidentiality, Trust and Compliance Literature review. This comprised a meta analysis of extant research categorised by research method, jurisdiction in which the research took place and type (ie legal, psychological etc) |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Draft report submitted to HMRC. Awaiting feedback. |
| Start Year | 2017 |
| Description | TARC Project 41 led by Miguel Fonseca |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Title: Is there a positive compliance impact of sending nudges to HMRC's customers? The objective of any national tax administration is to collect the correct amount of tax owed by taxpayers. Doing so means minimising the degree of non-compliance by taxpayers, either due to evasion or genuine error. To this end, in autumn 2015 the UK Government announced the introduction of online digital tax accounts. A modern tax system, based on digital technology will make it easier for businesses to get their tax right. Reducing the amount of avoidable errors will also reduce the cost, uncertainty and worry that businesses face when HMRC is forced to intervene to put things right. The logic of digitising the tax system is widely recognised and millions of businesses are already banking, paying bills, and interacting online. The next step is to digitise routine business tasks such as record keeping; many businesses have already done so. The new digital system allows HMRC to employ an array of behavioural nudges to help taxpayer's get things right and reduce common errors. The research project aims to answer the following three questions: - Do nudges improve compliance/elicit a change? - Do taxpayers ignore the nudges? If so, why? - How much time do taxpayers spend reviewing the nudge and making changes to their data? This project is a test of the effectiveness of particular forms of nudges on behaviour and their mode of delivery in terms of helping taxpayers get things right and reducing common errors. It is done in tandem with the development of the actual Making Tax Digital for Business (MTDfB) delivery system used by HMRC, and therefore of great benefit to tax administration. The research will determine the effectiveness of our delivery of nudges through software and identify further opportunities to improve upstream compliance measures. |
| Collaborator Contribution | HMRC actively participated in the co-designing of the experimental environment and treatments, using not only insights from their operational teams, but also having in mind policy priorities. |
| Impact | Researchers have met with HMRC on a number of occasions. Two sets of pilot have been run in the co-designing the experiment. The third and final pilot study has been run and main data collection will commence shortly. |
| Start Year | 2017 |
| Description | TARC Project 5 led by Helen Miller (Institute of Fiscal Studies) |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | The long run effect of audits: The project is designed to investigate the long run impact of income tax audits on the behaviour of audited taxpayers and how that impact varies across different taxpayer groups and types of income. To address these issues we willto exploit HMRC's random enquiry programmes. The results will be important for gaining a greater understanding of the wider impact that audits have and may help guide future HMRC auditing strategies. |
| Collaborator Contribution | HMRC have provided data and feedback to TARC researchers. |
| Impact | Workshop and Conference presentation 'How long lasting is the effect of audits?', HMRC, September 2014 'How long lasting is the effect of audits?', University of Oxford, October 2014 'How long lasting is the effect of audits?', Royal Economic Society Conference, March 2015 'How long lasting is the effect of audits?', TARC Annual Workshop, University of Exeter, April 2015 'How long lasting is the effect of audits?', International Institute of Public Finance Conference, August 2015 'Using administrative data to investigate behaviour', IQTE-TARC First Joint Workshop, November 2015 'How long-lasting are the effects of audits?', HMRC, January 2016 'How long lasting is the effect of audits?', Louis-Andre Gerard-Varet (LAGV) Conference, June 2016 'How long-lasting are the effects of audits?', European Economic Association Conference, August 2016 'Presentation to HMRC on our findings for the TARC 5 project', Arun Advani, September 2017 '36% of self-assessment tax returns under-report tax due to HMRC, but bulk of the self-assessment tax gap due to small minority with high evasion', Arun Advani, October 2017 'Who does and doesn't pay taxes?', Arun Advani, October 2017 Working Paper: The dynamic effect of tax audits. Arun Advani, William Elming and Jonathan Shaw |
| Start Year | 2013 |
| Description | TARC Project 6 led by Miguel Fonseca |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | TITLE: Field experiments: consequences of tax return pre-population The aim of conducting field experiments on pre-population was never met. Instead, TARC 21 was introduced as a laboratory trial of pre-population. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | The latest position is that HMRC are conducting field experiments internally. |
| Start Year | 2013 |
| Description | TARC Project 7 led by Lynne Oats |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Project Title: Role of Intermediaries in the relationship of large business customers with HMRC Descriptive Summary: In order to better understand the market for tax advice in the context of large business (in the first instance) the research aims to: • Map the field of intermediaries to obtain a clearer picture of the types of intermediaries, the particular services they offer and to which type of client. • Determine how intermediaries have changed or modified advice to clients in response to recent developments such as DoTAs, CRMs, SAO. • Obtain a clearer understanding of how tax intermediaries 'translate' the tax code, and changes therein, into advice to clients. The project is interview based: all interviews completed as at December 2015. The project overlaps with work being done under the Horizon 2020 EU funded project "FairTax" (http://www.fair-tax.eu) for which a new round of interview fieldwork is currently underway |
| Collaborator Contribution | HMRC analysts provided suggestions regarding topics of interest to be explored during the fieldwork data collection. A meeting with operational staff from the Large Business Unit to discuss the final report has informed the analysis and development of scholarly publication (in progress). |
| Impact | Report to HMRC September 2015 Workshop and Conference Presentations • Morris, G. and Oats, L.(2015) Shifting Sands on Solid Bedrock: hysteresis, tax advisors and large business, Sheffield University Management School research seminar 27 May 2015. • Morris, G. and Oats, L. (2015) Shifting Sands on Solid Bedrock: hysteresis, tax advisors and large business, 11th Interdisciplinary Perspectives on Accounting Conference, July 2015, Stockholm, Sweden. • Oats, L. (2015) Presentation to the TARC Summer Showcase, September 2015. Discussion Papers • Discussion Paper/final report delivered to HMRC 22 September 2015. Feedback received from KAI and paper revised. |
| Start Year | 2013 |
| Description | TARC Project 8 led by Miguel Fonseca |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | TITLE: Understanding the Determinants of Customer Experience HMRC offers a wide variety customer services and the level of contact to which customers are exposed to these will vary considerably. Across these services there are a variety of factors which may impact on customers' perceptions of them. In turn, the customers' experiences could affect their behaviour in a number of different ways, ranging from increases in avoidable error through to deliberate evasion. The two behavioural responses under scrutiny will be (i) the extent to which participants comply (note that we may not be able to distinguish errors from deliberate non-compliance), and (ii) the timeliness with which participants file their return. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | This project was withdrawn due to it not being a high-priority area within HMRC. Preliminary work on this project informed the experimental work on pre-population. The preliminary work has also been used to inform a project on customer satisfaction that is being conducted under contract to the NAO. |
| Start Year | 2013 |
| Description | TARC Project 9 led by Christos Kotsogiannis |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | TITLE: PhD Tax Gap Analysis The project was focused on providing improved estimation methods for estimating the non-compliance of the self-employed in the UK. The work of A. Cinta Cabral was submitted for her PhD. The research for the project has extended into an analysis at a European level. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Workshop and Conference Presentations "Self-employment underreporting in Great Britain: an empirical estimation", 71st Annual Congress of the International Institute of Public Finance "Taxation in a Global Economy", Dublin, 2015. "Self-employment underreporting in Great Britain: an empirical estimation", SIEP Public Economics Italy, 2015. "In or Out? Participation in the Hidden Economy: A European Perspective" Shadow Economy 2015, Exeter, 2015. "Self-employment underreporting in Great Britain: an empirical estimation", IQTE (Chinese Academy of Science)-TARC First Joint Workshop, November 23-24, 2015, Beijing, China "Self-Employment Underreporting in Great Britain: Who and How much?" Tax Gap Project Group (TGPG) at the European Commission,- Fourth Meeting on 9 November 2015, Rome. "An Estimate of Self-Employment Underreporting in Great Britain", 14th journées Louis-André Gérard-Varet, Aix-en-Provence 2015. "Self-employment underreporting in Great Britain: an empirical estimation", Workshop on Tax Evasion, Brescia, 2015. Discussion Papers 010 - 14 Self-Employment Underreporting in Great Britain: Who and How Much?, Ana Cinta G.Cabral, Gareth Myles and Christos Kotsogiannis 014 - 15 The Hidden Economy in Europe: A Tale of Deterrence and Morale, Ana Cinta G. Cabral, Christos Kotsogiannis and Gareth Myles |
| Start Year | 2013 |
| Description | TARC Projects 23, 25 & 33 led by Jonathan Shaw then Helen Miller (Institute of Fiscal Studies) |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | Common Title: Making Tax Digital TARC is currently providing consultancy advice to inform MTDb evaluation plans with a view to collaborating on a paper subject to the robustness of the HMRC evaluation. |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | Attempts to design a viable project have not been successful, however IFS have provided and continue to provide advice to HMRC on evaluation of the MTD programme. |
| Start Year | 2015 |
| Description | Visit by Peter Green of OECD to TARC |
| Organisation | Organisation for Economic Co-operation and Development OECD |
| Country | France |
| Sector | Public |
| PI Contribution | Peter Green, Head of FTA Secretariat, OECD made a return visit to TARC in January 2018 following up from the visit by TARC to OECD in 2016 |
| Collaborator Contribution | Exchange of views, information and policy perspectives. |
| Impact | Exchange of ideas between TARC and OECD |
| Start Year | 2016 |
| Description | Visit to OECD Tax Administration Team in Paris (NOV'16) |
| Organisation | Organisation for Economic Co-operation and Development OECD |
| Country | France |
| Sector | Public |
| PI Contribution | Christos Kotsogiannis and Lynne Oats visited the OECD Tax Administration team in Paris 29 November 2016 in order to explore synergies and possible collaborations. The meeting was very productive and continued collaboration is anticipated with a follow up visit to Exeter early 2017. |
| Collaborator Contribution | As above. |
| Impact | Collaborative meeting with TARC/OECD. Meeting resulted in further interest for collaboration with OECD and have also arrange for their Head - FTA Secretariat from the International Cooperation and Tax Administration Division to visit the centre. (Multi-disciplinary meeting; accounting & economics) |
| Start Year | 2016 |
| Description | Withdrawn TARC / HMRC Projects |
| Organisation | HMRC HM Revenue & Customs |
| Country | United Kingdom |
| Sector | Public |
| PI Contribution | The following TARC Projects were withdrawn following consulation with HMRC 29 Audit Strategy Gareth Myles 30 The Behavioural Economics of Tax Avoidance Miguel Fonseca 31 Performance Measurement Lynne Oats 32 Tax Avoidance: Oil and Gas Lynne Oats 34 Social Labs Experiments Miguel Fonseca 38 Consumer Choice in the context of tax avoidance scandals Miguel Fonseca |
| Collaborator Contribution | HMRC have provided feedback to TARC researchers |
| Impact | None |
| Start Year | 2013 |
| Description | ""Does it matter?" or "Is it right?": Understanding the Nature of Work in the Tax Field and the Approaches by Different Practitioners" - 15-2-17 Hahn, Till-Arne |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Brown Bag Seminar |
| Year(s) Of Engagement Activity | 2018 |
| Description | "A practical guide to set up your Tax Evasion Game" - 14-9-17 - Malezieux, A. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Brown Bag Seminar Presentation |
| Year(s) Of Engagement Activity | 2017 |
| URL | http://www.dgdi.me/#tarc_bbs |
| Description | "An experimental examination of incorrect categorisation and calculation errors in tax returns" 5-4-18 Grimshaw |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Brown Bag Seminar |
| Year(s) Of Engagement Activity | 2018 |
| Description | "Collecting Tax in Diverse Societies: Tax attitudes, ethnicity, and national pride" - 25-1-18 Onu |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Brown Bag Seminar |
| Year(s) Of Engagement Activity | 2018 |
| Description | "Disentangling commitment from social effect in a voting experiment on tax funds" 8-3-18 Malezieux |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Brown Bag Seminar |
| Year(s) Of Engagement Activity | 2018 |
| Description | "Social Value Orientation, Gender, and Tax Compliance" 3-5-18 D'Attoma |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Brown Bag Seminar |
| Year(s) Of Engagement Activity | 2018 |
| Description | "Tax evasion on a social network" 19-4-18 Gamannossi degl'Innocenti |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Brown Bag Seminar |
| Year(s) Of Engagement Activity | 2018 |
| Description | "Taxing matters", ESRC Society Now, Autumn 2013, 26 - 28. |
| Form Of Engagement Activity | A magazine, newsletter or online publication |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | The result was the communication of important information about tax avoidance and tax planning to a wider audience than is possible in standard academic publication. Following publication a further article was requested for the RES Newsletter. |
| Year(s) Of Engagement Activity | 2013 |
| Description | 11th Interdisciplinary Perspectives on Accounting Conference, Stockholm, Sweden - Oats and Morris |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Lynne Oats and Gegory Morris presented their paper titled 'Shifting Sands on Solid Bedrock: hysteresis, tax advisors and large business' |
| Year(s) Of Engagement Activity | 2015 |
| Description | 40 years of Tax Evasion Game: a meta analysis |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Postgraduate students |
| Results and Impact | Antoine Malezieux was invited to present his paper "40 years of Tax Evasion Game: a meta analysis" at Masaryk University, Czech Republic. |
| Year(s) Of Engagement Activity | 2018 |
| Description | 4Oth Simposio de Analisis Economico - Myles |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Gareth Myles presented his paper titled 'Endogenous corruption in a dynamic monetary model' at the SAEe conference, Girona. The conference attracted a wide variety of researchers and practitioners from similar areas, helping to generate interest in the research paper. |
| Year(s) Of Engagement Activity | 2015 |
| Description | 4Oth Simposio de Analisis Economico - Yousefi |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Hana Yousefi presented her paper titled 'Endogenous Corruption in A Dynamic Monetary Model ' |
| Year(s) Of Engagement Activity | 2015 |
| Description | 4th Meeting of the CIAT Tax Studies and Research Network, Uruguay |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Exploring new approaches of behavioral economics to analyze the tax non-compliance phenomenon generated interest in work of TARC, and have created potential links to collaborate on further projects. |
| Year(s) Of Engagement Activity | 2014 |
| Description | A sampling scheme for tax auditing |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Presentation to HMRC on a sampling scheme for tax auditing |
| Year(s) Of Engagement Activity | 2018 |
| Description | AI and Blockchains |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Christos Kotsogiannis presented to HMRC |
| Year(s) Of Engagement Activity | 2018 |
| Description | APET presentation - G.M |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Gareth Myles presented ' Tax Compliance and Household Interactions' at the APET conference, Rio de Janeiro. Presentation sparked further interest in TARC research. |
| Year(s) Of Engagement Activity | 2016 |
| Description | An experimental investigation of the use of nudges embedded in tax filing software to reduce error rates |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Presentation to HMRC on the use of nudges embedded in tax filing software to reduce error rates |
| Year(s) Of Engagement Activity | 2018 |
| Description | Annual Meeting of the Association of Southern European Economic Theorists (Thessaloniki, Greece) |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Christos Kotsogiannis presented 'Tax Evasion and Progressivity' at ASSET, Thessaloniki, Greece, November 2016. Disseminating research at conference. |
| Year(s) Of Engagement Activity | 2016 |
| Description | British Accounting and Finance Association Annual Conference - LO |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Study participants or study members |
| Results and Impact | Lynne Oats addressed the Interdisciplinary Special Interest Group at the British Accounting and Finance Association's annual conference in March 2016. the talk was titled ' Interdisciplinary research in taxation: within and beyond' Presentation sparked interesting discussions afterwards. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Business Leaders Forum - Starbucks, tax avoidance and public outrage |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Public/other audiences |
| Results and Impact | The talk by Gareth Myles and Lynne Oats explored why some companies can pay so little tax with apparent impunity and whether the public reaction is justifiable. Sparked discussion and increased understanding of tax administration systems. Sparked discussion and increased understanding of tax administration systems, generated interest in the work of TARC. |
| Year(s) Of Engagement Activity | 2013 |
| Description | Canadian Public Economics Group conference - Myles |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Gareth Myles presented his paper titled 'A Note on the Marginal Cost of Public Funds' Presentation sparked questions and interest from researchers after event. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Co-organised Public Economics UK conference - Sept 2015 - Gareth Myles & Jonathan Shaw |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Public/other audiences |
| Results and Impact | Public lecture - titled PEUK 2015 Co organised by Gareth Myles (TARC), Jonathan Shaw (TARC), Kim Sharf (Warwick), Miguel Almunia (Warwick) and Claire Crawford (Warwick). |
| Year(s) Of Engagement Activity | 2015 |
| Description | Conference presentation at the Royal Economics Society - Jonathan Shaw |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Third sector organisations |
| Results and Impact | Conference presentation at the RES conference, March 2015 by Jonathan Shaw. presented research paper titled 'How long lasting is the effect of audits' presentation generated interest and calls for additional information. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Cooperation Agreement with Bulgarian National Agency |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Cooperation Agreement between TARC and Bulgarian Revenue Agency involving the exchange of data and analysis. |
| Year(s) Of Engagement Activity | 2019,2020 |
| Description | Data Science Masterclass - Tony Bellotti |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Tony Bellotti delivered the TARC Masterclass titled 'Challenges facing modern tax administration in the age of algorithms' in June 2016. The class considered the use of data science and its application to tax administration. The masterclass was planned jointly with Shakeel Khan (HMRC). The class reached its max. capacity, and so it was agreed that Shakeel Khan would run a second class for HMRC staff, who weren't able to attend. |
| Year(s) Of Engagement Activity | 2016 |
| Description | EEA conference - JS |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Jonathan Shaw delivered his presentation titled "How long-lasting is the effect of audits?", at the European Economic Association Conference, August 2016. Presentation created interest in TARC research. |
| Year(s) Of Engagement Activity | 2016 |
| Description | EPSC dinner - CK November 2016 |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | On 23 November, Christos Kotsogiannis was invited by the European Political Strategy Centre, the European Commission's in-house think tank, to attend the High Level Policy Dinner on Multiannual Financial Framework: A Look Forward, in Brussels. Meeting sparked questions and increased interest in the centre's research. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Engaging with HMRC/Streeva |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | Engaging with industry and UK government departments with a view of developing research projects with industry and government. |
| Year(s) Of Engagement Activity | 2019 |
| Description | European Commission Fiscal Risk Management Platform Workshop in Edinburgh |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Professional Practitioners |
| Results and Impact | Gave a presentation on some of the main trans national issues for tax administrations - Globalisation, Digitalisation and some of the issues they create for taxpayer compliance and tax enforcement in terms of possible risks and threats. An enhanced network of contact persons for permanent communication and information exchange among experts from all participating countries |
| Year(s) Of Engagement Activity | 2014 |
| Description | Financial World article - GM |
| Form Of Engagement Activity | A magazine, newsletter or online publication |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | Gareth Myles published a short article "Cash and UK shadow economy" in Financial World, 2016. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Fiscal State and Social Citizenship conference in Linköping, Sweden |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | broaden the focus to include theorizing tax avoidance from socio-cultural perspectives generate interest |
| Year(s) Of Engagement Activity | 2014 |
| URL | http://www.tema.liu.se/tema-t/the-fiscal-state-and-social-citizenship?l=sv |
| Description | Fourth meeting of the Fiscalis Project Group on Tax Gap - Kotsogiannis |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Christos Kotsogiannis was invited by the European Commission to attend the Fourth meeting of the Fiscalis Project Group on Tax Gap. Presented TARC9 research. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Fujian Department of Finance Group visit - Rablen |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Professional Practitioners |
| Results and Impact | Provided information about the tax system and tax reform in the UK. Generated interest in TARC research and created valuable links with other tax administrations The delegates were interested in the idea of running randomised control experiments in Fujian |
| Year(s) Of Engagement Activity | 2014 |
| Description | GES Annual Conference |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | The presentation was at the Government Economic Service Annual Conference. About 200 government economists attended. Gareth Myles presented a keynote address on behavioural explanations of tax compliance choices. The presentation informed policy makers and analysts of the most recent methods and results in behavioural economics and its application to tax compliance. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Government of Canada Strengthens Collaboration With the UK - Visit with TARC researchers |
| Form Of Engagement Activity | A magazine, newsletter or online publication |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Public/other audiences |
| Results and Impact | Strengthen Collaboration between CRA and TARC. The meeting highlighted Government of Canada priorities with regard to tax compliance as well as support for small business, where TARC shared expertise the field. Influenced decisions, strengthened collaboration with CRA. |
| Year(s) Of Engagement Activity | 2014 |
| URL | http://investing.businessweek.com/research/markets/news/article.asp?docKey=600-201409091409MRKTWIREU... |
| Description | HM Revenue & Customs Behaviour Change Knowledge Network |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | The activity was designed to convey the results of the research projects to analysts and policy makers working within the UK Government. The talk conveyed knowledge and inspired a discussion of interpretation and application. At the time of completion the event is too recent to state impacts. |
| Year(s) Of Engagement Activity | 2014 |
| Description | HMRC Conference for people working within the Counter Avoidance subdivision - Onu |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Study participants or study members |
| Results and Impact | Gave presentation on what motivates avoidant behaviour in both wealthy individuals and those of average means -psychological perspective Aided understanding of the mindset and motivations of the people the department deal with. Avoidance Behavioural Change Team have already began to take action based on Diana's presentation. |
| Year(s) Of Engagement Activity | 2014 |
| Description | HMRC/TARC Summer Showcase - Jonathan Shaw |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Jonathan Shaw presented 'projects planned for TARC phase II' to HMRC research leads. Project sparked questions and discussion afterwards. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Heady "Analysing Individuals' use of Tax Reliefs", TARC Summer Showcase, 2015. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Summer Showcase, 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Heady "Projects on CGE Modelling and Tax Reliefs for Pensions", TARC Summer Showcase, 2014. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Summer Showcase 2014 |
| Year(s) Of Engagement Activity | 2014 |
| Description | Helen Miller (IFS) TARC 27 presentation - IFS event 25th April 2018 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | Institute of Fiscal Studies event April 2018 |
| Year(s) Of Engagement Activity | 2018 |
| Description | Helen Miller (IFS) TARC 27 presentation - IFS event 4th June |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | "Self-employment and entrepreneurship: lessons from tax records and challenges for policy" - IFS Event 4-6-18 |
| Year(s) Of Engagement Activity | 2018 |
| URL | https://www.ifs.org.uk/events/1602 |
| Description | Helen Miller (IFS) TARC 27 presentation - OTPR Conference, U Michigan 23-6-18 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation to OTPR conference at University of Michigan from the studies relating to TARC 27. 23-6-18 |
| Year(s) Of Engagement Activity | 2018 |
| URL | https://www.bus.umich.edu/Conferences/OTPR-30th-Anniversary/Schedule.aspx |
| Description | Helen Miller (IFS) TARC 27 presentation - PEUK Workshop Toronto |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation on TARC 27 to PEUK Workshop Toronto 19th April 2018 |
| Year(s) Of Engagement Activity | 2018 |
| Description | Helen Miller (IFS) TARC 27 presentation - US Treasury 26-6-18 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Presentation on the studies conducted around TARC 27 by IFS to the US Treasury 26-6-18 |
| Year(s) Of Engagement Activity | 2018 |
| Description | Hosted Japanese Public Economics Workshop |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC agreed to host the Japanese Public Economics Workshop at Exeter on 16 September 2016. TARC visitors Myrna Woorders "Strategic equilibrium in large club economies", Kate Cuff "Optimal unemployment insurance and redistribution" gave keynote presentations. Gareth Myles presented "Quasi-hyperbolic discounting and the taxation of capital income" and Christos Kotsogiannis presented "Climate change, strict Pareto improvements and multilateral transfers". |
| Year(s) Of Engagement Activity | 2016 |
| Description | IAPR (Greece) - CK President of the IAPR Management Board |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Christos Kotsogiannis was elected as the President of the Management Board of the IAPR (Independent Authority for Public Revenue) of Greece in February 2016, the Greek equivalent to HMRC. This places Christos at the forefront of tax administration policy-making with, potentially, significant policy impact. |
| Year(s) Of Engagement Activity | 2016 |
| Description | IFA Conference participation |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Professional Practitioners |
| Results and Impact | TARC showcased its activities at the 73rd International Fiscal Association Conference, London, September 2019. Representatives of TARC had space in a special area at the conference and responded to queries about the activities of the Centre. Specific outcomes are not measurable. |
| Year(s) Of Engagement Activity | 2019 |
| URL | https://www.ifa2019london.com/ |
| Description | IIPF annual congress, Dublin - Ana Cinta G. Cabral |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Ana Cinta G. Cabral presented working paper 'Self-employment underreporting: who and how much'. Made key contacts with other institution, and generated interest in TARC research. |
| Year(s) Of Engagement Activity | 2015 |
| Description | IMAEF Plenary Talk, Greece - C.K. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Christos Kotsogiannis was invited to deliver the keynote presentation at the 6th International Ioannina Meeting on Applied Economics and Finance. The meeting welcomed academics, researchers and practitioners in various areas of applied economics and finance. The program included high quality presentations. Senior invited lectures addressed topical applied economics and finance issues. Presentation sparked questions and discussion afterwards, generating further interest in TARC research. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://www.econ.uoi.gr/imaef2016/programme.html |
| Description | IQTE/TARC launch workshop |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | First joint TARC/IQTE workshop in Beijing. Presentations were given by, Gareth Myles, Christos Kotsogiannis, Nigar Hashimzade, Chris Heady, Shaun Grimshaw and William Elming. |
| Year(s) Of Engagement Activity | 2015 |
| Description | International Conference of Economic Psychology - Onu |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Diana Onu presented her paper titled 'Tax Talk: An Analysis of Online Discussions among Taxpayers' The presentation has generated interest from researchers and has been mentioned on a well-known online blog. |
| Year(s) Of Engagement Activity | 2015 |
| Description | International Tax Analysis Conference in London |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Introducing the work of TARC to practitioners etc. and improving understanding on tax administration Generated interest |
| Year(s) Of Engagement Activity | 2014 |
| Description | International conference on taxpayer rights, Washington - Oats |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Lynne Oats provided a presentation at the International conference on taxpayer rights, Washington. Her presentation was titled 'Cosy deals and tax morale'. Presentation sparked interest in research and brought on requests for further information |
| Year(s) Of Engagement Activity | 2015 |
| Description | Interview for UB Economics, Barcelona |
| Form Of Engagement Activity | A press release, press conference or response to a media enquiry/interview |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Postgraduate students |
| Results and Impact | The activity was the recording of an interview for UB Economics, Barcelona, for posting on their website. The notable impact was an increase in the international visibility of TARC. |
| Year(s) Of Engagement Activity | 2014 |
| URL | http://www.ub.edu/ubeconomics/media/ |
| Description | Irish Tax Institute - Strategy day - 5 Sept |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Professional Practitioners |
| Results and Impact | Presentation on features of an effective tax administration system which support a growth agenda Influenced decision making. Made key contacts with with other institutions. |
| Year(s) Of Engagement Activity | 2014 |
| Description | JOTA Symposium - MR |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Matthew Rablen presented his paper 'Optimal income tax enforcement in the presence of tax avoidance' at the JOTA Symposium in London 2016. |
| Year(s) Of Engagement Activity | 2016 |
| Description | John D'Attoma (CO- I of TARC) spoke on 'Mass Preferences Towards the Federal Budget at 2017 Annual Northeastern Political Science Association Conference. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Professional Practitioners |
| Results and Impact | John D'Attoma (CO- I of TARC) spoke on 'Mass Preferences Towards the Federal Budget at 2017 Annual Northeastern Political Science Association Conference. |
| Year(s) Of Engagement Activity | 2017 |
| Description | John D'Attoma: Speaker at 2017 Annual Northeastern Political Science Association Conference, Philadelphia |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Professional Practitioners |
| Results and Impact | John D'Attoma (CO- I of TARC) spoke on 'Mass Preferences Towards the Federal Budget at 2017 Annual Northeastern Political Science Association Conference. |
| Year(s) Of Engagement Activity | 2017 |
| Description | Kotsogianis, C "Self-employment under-reporting in Great Britain: an empirical estimation", 71st Annual Congress of the International Institute of Public Finance "Taxation in a Global Economy", Dublin, 2015. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | 71st Annual Congress of the International Institute of Public Finance "Taxation in a Global Economy", Dublin, 2015. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Kotsogiannis, C. "An Estimate of Self-Employment Under-reporting in Great Britain", 14th journées Louis-André Gérard-Varet, Aix-en-Provence 2015. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | 14th journées Louis-André Gérard-Varet, Aix-en-Provence 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Kotsogiannis, C. "In or Out? Participation in the Hidden Economy: A European Perspective" Shadow Economy 2015, Exeter, 2015. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Shadow Economy 2015, Exeter |
| Year(s) Of Engagement Activity | 2015 |
| Description | Kotsogiannis, C. "Self-Employment Under-reporting in Great Britain: Who and How much?" Tax Gap Project Group (TGPG) at the European Commission,- Fourth Meeting on 9 November 2015, Rome. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Tax Gap Project Group (TGPG) at the European Commission,- Fourth Meeting on 9 November 2015, Rome. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Kotsogiannis, C. "Self-employment under-reporting in Great Britain: an empirical estimation", IQTE (Chinese Academy of Science)-TARC First Joint Workshop, November 23-24, 2015, Beijing, China |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | IQTE (Chinese Academy of Science)-TARC First Joint Workshop, November 23-24, 2015, Beijing, China |
| Year(s) Of Engagement Activity | 2015 |
| Description | Kotsogiannis, C. "Self-employment under-reporting in Great Britain: an empirical estimation", SIEP Public Economics Italy, 2015 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | SIEP Public Economics Italy, 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Kotsogiannis, C. "Self-employment under-reporting in Great Britain: an empirical estimation", Workshop on Tax Evasion, Brescia, 2015. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Workshop on Tax Evasion, Brescia, 2015. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Kotsogiannis, C. 'Tax Evasion and Progressivity' at ASSET, Thessaloniki, Greece, November 2016 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | ASSET, Thessaloniki, Greece, November 2016 |
| Year(s) Of Engagement Activity | 2016 |
| Description | LAGV #15, June 2016, Aix-Marseille University, France - MR |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Matthew Rablen presented at the LAGV 2016 conference in France. His presentation was titled 'Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis.' |
| Year(s) Of Engagement Activity | 2016 |
| Description | Lecture invitation from Chinese delegation on tax law enforcement - Rablen |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Providing training on: • British legislative system of taxation; • Supervisory bodies of tax legislation enforcement in the UK; • Settings and functions of the supervisory bodies of tax legislation enforcement in the UK; • How tax law enforcement supervision is conducted in the UK; • An overview of internal and external supervision of tax law enforcement; • The effects of supervising tax law enforcement in the UK; • Dynamic identification and evaluation mechanisms of tax law enforcement; • Assessment systems or mechanisms of tax law enforcement in the UK; • Assessment criteria, methods, and approaches of tax law enforcement in the UK; • Main risks of tax law enforcement in the UK; • Mechanisms managing the risks of tax law enforcement in the UK; • Standard of taxation working processes; • Positions of government bodies, and their responsibilities of tax law enforcement in the UK; Generated interest in UK tax administration systems and sparked discussion about the research of TARC Generated interest in UK tax administration systems and sparked discussion about the research of TARC. Discussed potential collaborations with the organisation, and to arrange future workshops. The Head of the delegation expressed particular interest in implementing UK-style tax campaigns in Anhui. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Lynne Oats presented at a dissemination event at the Swedish Representation in Brussels for the FairTax EU funded project (linked to TARC7) |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Lynne Oats presented ' What Makes Tax Collection Sustainable?' at a dissemination event in at the Swedish Representation in Brussels for the FairTax EU funded project that links to TARC 7. In the final presentation, Karen Boll, Copenhagen Business School and Lynne Oats, Exeter University presented their research on the topic "What makes Tax Collection Sustainable?". The researchers pointed out that the administrative dimension of tax policy implementation is crucial to its success. Using the case of large businesses, cooperative relationships between taxpayers and tax authorities are being examined in several countries to identify features leading to sustainability and barriers to success. The discussant for this session, Hans Gribnau, Tilburg University, responded to the presentation and noted that willingness of the taxpayers to comply with taxes is at the heart of cooperative compliance. There is a common interest between the tax administration and the taxpayer in getting a clear, certain result. Mutual trust is an important element in the success of cooperative arrangements. The presentation was followed by a question and answer session, during which some very interesting and thought provoking questions were put to both the presenters and discussants. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Masterclass in Beijing: "The Applications of Agent-Based Modelling in Policy Analysis" |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Postgraduate students |
| Results and Impact | Professor Gareth Myles and Professor Nigar Hashimzade presented a two-day masterclass at the Graduate School of CASS (Liangxiang University City, Fangshan District, Beijing). The topic for this masterclass was "The Applications of Agent-Based Modelling in Policy Analysis" and it took place on 23 - 24 May 2017. The class was attended by approximately 35 people, from a range of institutions in China, including PhD students and faculty members. Presenters reported that the class was well-attended, with high levels of engagement and interest. It included Q and A sessions and open-floor discussions. |
| Year(s) Of Engagement Activity | 2017 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Masterclass in Beijing: The Application of Experimental Methods to Economic Policy Design |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Postgraduate students |
| Results and Impact | Professor Miguel Fonseca and Dr Jingnan (Cecilia) Chen presented a two-day masterclass at the Graduate School of CASS (Liangxiang University City, Fangshan District, Beijing). The topic for this masterclass was "The Application of Experimental Methods to Economic Policy Design" and it took place on 25 - 26 May 2017. The class was attended by approximately 20 people, from a range of institutions in China, including PhD students and faculty members. Presenters reported that the class was well-attended, with high levels of engagement and interest. It included Q and A sessions and open-floor discussions. |
| Year(s) Of Engagement Activity | 2017 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Meeting with Tax and Transfers Policy Institute, Australia |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Local |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Presented TARC research to institution. Establishing links with the centre which was create this year. Talk sparked interest in possible collaborations in the future. Talk sparked interest in possible collaborations in the future. Gained valuable contacts at the institution. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Meeting with Indian Council for Research on International Economic Relations |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Discussed issues relating to tax implementation and provided guidance on how to quantify tax compliance costs that fed into their review of methodologies for a measurement exercise they were planning Generated interest in TARC research and obtained valuable links with research institutions in India. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Meeting with South Korean Officials |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Policymakers/politicians |
| Results and Impact | The meeting discussed the activities of TARC in general and the work of TARC on tax expenditures in particular. The most notable impact was an increased understanding of the Korean Revenue officials of the definition and interpretation of tax expenditures as distinct from tax reliefs. |
| Year(s) Of Engagement Activity | 2013 |
| Description | Meeting with representatives of the Secretariats with Tax Administration and the Working Party on Tax Policy and Tax Statistics |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | Local |
| Primary Audience | Professional Practitioners |
| Results and Impact | Shared best practices among members to improve the quality of tax administration systems. Meeting sparked interest in research. After the meeting OECD members and Co. were interested in research and discussed possible collaborations with TARC and were keen to arrange futher meeting to discuss research. Meeting resulted in Lynne Oats being involved in the work of the Forum on Tax Administration and producing a study and being referenced in the OECD report 'Measures of Tax Compliance Outcomes' |
| Year(s) Of Engagement Activity | 2013 |
| Description | Myles, G "Estimating compliance using administrative data", Shadow Economy Conference, Exeter, 2015 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Shadow Economy Conference, Exeter, 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Myles, G. "Estimating compliance using administrative date", Italian Society of Public Economics, Ferrara, 2015. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Italian Society of Public Economics, Ferrara, 2015. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Myles, G. "Predictive Analytics and the Targeting of Audits", Advancing the Frontiers of Behavioral Public Finance, New Orleans, 2014. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Advancing the Frontiers of Behavioral Public Finance, New Orleans, 2014. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Myles, G. "Understanding individual tax compliance: an application of behavioural economics", Government Economic Service Conference, London, 2014. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Government Economic Service Conference, London, 2014. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Myles, G. "Agent-based modelling and tax compliance", Ottawa Workshop on Tax Compliance, Ottawa, 2013 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Ottawa Workshop on Tax Compliance, Ottawa, 2013 |
| Year(s) Of Engagement Activity | 2013 |
| Description | Myles, G. "Does tax administration matter?", Keynote, Association of Public Economic Theory Conference, Lisbon, 2013 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Association of Public Economic Theory Conference, Lisbon, 2013 |
| Year(s) Of Engagement Activity | 2013 |
| Description | Myles, G. "Predictive Analytics and the Targeting of Audits", HMRC Behaviour Change Knowledge Network, London, 2014. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | HMRC Behaviour Change Knowledge Network, London, 2014. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Myles, G. "Predictive analytics and the targeting of audits", Taxation, Social Norms and Compliance, Nuremberg, 2014 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Taxation, Social Norms and Compliance Conference, Nuremberg, 2014 |
| Year(s) Of Engagement Activity | 2014 |
| Description | Myles, G. "The Economics of Tax Administration", Keynote, Dondena Centre Workshop on Tax Evasion and Tax Compliance, Milan, 2015 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Dondena Centre Workshop on Tax Evasion and Tax Compliance, Milan, 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Myles, G. "Understanding individual tax compliance", Keynote, International Tax Analysis Conference, London, 2014. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | International Tax Analysis Conference, London, 2014 |
| Year(s) Of Engagement Activity | 2014 |
| Description | Myles, G. presented at the 2017 Fiscal Forum: Digital Revolutions in Public Finance, 22 - 23 April 2017, hosted by the IMF. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Presentation to Digital Revolutions in Public Finance, 22 - 23 April 2017, hosted by the IMF. |
| Year(s) Of Engagement Activity | 2017 |
| Description | New perspectives on tax administration |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | CESifo conference, Munich, organised and chaired by Christos Kotsogiannis. Knowledge exchange, discussion, and debate. |
| Year(s) Of Engagement Activity | 2018 |
| Description | Nina Olson, US Taxpayer Advocate - TARC visit |
| Form Of Engagement Activity | Participation in an open day or visit at my research institution |
| Part Of Official Scheme? | No |
| Geographic Reach | Local |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | TARC research was presented to Nina Olson, which was open to discussion/recommendations. Nina also shared some of the research she and her team are conducting and informed TARC of particular areas of interest. Generated interest in TARC research and developed a key connection with US Taxpayer Advocate. |
| Year(s) Of Engagement Activity | 2013 |
| Description | Onu, D. IARP/SABE 2016 conference, Wageningen July 2016 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | IARP/SABE 2016 conference, Wageningen July 2016 |
| Year(s) Of Engagement Activity | 2016 |
| Description | Onu, D., & Oats, L. (2014). "Getting them to pay their taxes: Social influence processes in online discussions." Poster presentation, European Association for Social Psychology General Meeting. Amsterdam, The Netherlands. |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Poster presentation, European Association for Social Psychology General Meeting. Amsterdam, The Netherlands. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Onu, D., & Oats, L. (2014). "Paying tax is part of life": Social influence and tax compliance. Presentation, 'Fiscal State and Social Citizenship' Conference. Vadstena, Sweden. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation, 'Fiscal State and Social Citizenship' Conference. Vadstena, Sweden. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Onu, D., & Oats, L. (2014). Social norms and social influence in tax communications. Presentation, 'Social Norms and Tax Compliance' Conference. Nuremberg, Germany. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation, 'Social Norms and Tax Compliance' Conference. Nuremberg, Germany. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Onu, D., & Oats, L. (2015). "Tax Talk". International Association for Research into Economic Psychology conference. Sibiu, Romania. |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | International Association for Research into Economic Psychology conference. Sibiu, Romania |
| Year(s) Of Engagement Activity | 2015 |
| Description | Ottawa Workshop on Tax Compliance, Ottawa, May 2013 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | The talk was given to an audience consisting of representatives of the Canadian Revenue Agency and a small number of academics. The result of the activity was increased interest in how economic analysis can be used to raise compliance and in the collaborative model underpinning the research programme of TARC. The impact of the activity was greater interest in the activities of TARC, attendance of Canadian Revenue Agency staff at a TARC masterclass, and a meeting of TARC with the Canadian Minister of National Revenue. |
| Year(s) Of Engagement Activity | 2013 |
| Description | Our survey reveals that even Republicans want a fairer tax deal for America |
| Form Of Engagement Activity | A magazine, newsletter or online publication |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Media (as a channel to the public) |
| Results and Impact | Article in "The Conversation" |
| Year(s) Of Engagement Activity | 2017 |
| URL | https://theconversation.com/our-survey-reveals-that-even-republicans-want-a-fairer-tax-deal-for-amer... |
| Description | PET Conference - Hana Yousefi |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Hana Yousefi presented 'Endogenous Corruption in a Dynamic Monetary Model' at the PET conference. Conference presentation sparked interest and research paper and the work of TARC. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation at Greece: Beyond the Programmes |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Christos Kotsogiannis presented latest work on Tax Administration and provided general discussion on optimal tax systems for countries coming out of financial crisis |
| Year(s) Of Engagement Activity | 2018 |
| Description | Presentation at IFS Seminar (J.S, A.A & W.E) |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Local |
| Primary Audience | Study participants or study members |
| Results and Impact | 'The Dynamic Effects of Audits' presentation in IFS work in progress seminar |
| Year(s) Of Engagement Activity | 2016 |
| Description | Presentation at LAGV conference - W.E. |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | William Elming delivered his presentation titled 'How long lasting is the effect of audits?' at the LAGV conference, June 2016. Presentation sparked questions afterwards, and generated further interest in TARC research. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Presentation at Shadow conference, July 2015 - Cabral |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Ana Cinta G. Cabral presented paper titled 'In or out? Participation in the hidden economy: a European perspective' The presentation generated interest in research paper and sparked discussion after the event |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation at Shadow conference, July 2015 - Heady |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Chris Heady presented paper titled 'Taxing the informal economy in developing countries' at the Shadow conference increased interest in TARC research and sparked discussion after the event |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation at Shadow conference, July 2015 - Myles |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Gareth Myles presented paper titled 'Explaining taxpayer non-compliance evidence from UK administrative data' at Shadow conference Generated interest in TARC research and sparked discussion after event |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation at Shadow conference, July 2015 - Rablen |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Matthew Rablen presented his paper titled 'Prospect theory and tax evasion: a reconsideration of the Yitzhaki Puzzle'. The presentation generated interest in research paper and sparked discussion after the event |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation at Shadow conference, July 2015 - Yousefi |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Hana Yousefi presented paper titled 'Endogenous Corruption in a Dynamic Monetary Model' at the Shadow conference July 2015. The presentation generated interest in research paper and sparked discussion after the event. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation at the European Economic Association - MR |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | As a result of the talk, Matthew Rablen was able to produce an improved iteration of the paper. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Presentation at the IIPF conference, Dublin - William Elming |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | William Elming presented 'how long lasting are the effects of audits' at the international institute of public finance, Dublin. Generated interest in TARC research |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation at the TARC 3rd Annual Workshop - Jonathan Shaw |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Jonathan Shaw presented his paper titled 'how long lasting are the effects of audits' at the TARC 3rd annual workshop. Generated interest in research and requests for additional information. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Presentation by Barra Roantree - A Lifetime Perspective on Taxes, Benefits, Inequality and Redistribution |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented in London as part of TARC/IQTE/IFS workshop held in June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Chongwu Yu - "On the matching game mechanism for public goods provision" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented at project launch workshop held at IQTE in Beijing from 23-24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Chongwu Yu - Matching Mechanism in Global Public Goods Games: a Case of Climate Protection |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of the Third TARC/IQTE Workshop, which was held at IQTE, in Beijing, in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Chris Heady - "CGE and the Financial Sector" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation by Chris Heady and the TARC/IQTE "Behavioural Compatibility between Individual Choice and Collective Action" research project launch event in Beijing on 23 - 24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Christos Kotsogiannis - "On the LIfe Cycle Profile of Tax Evasion: Some Early Results" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the TARC/IQTE workshop held at the University of Exeter on 22 June 2016. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Christos Kotsogiannis - "Tax Gap Estimation" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the TARC/IQTE "Behavioural Compatibility between Individual Choice and Collective Action" research project launch event in Beijing, 23 - 24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Christos Kotsogiannis - Tax Evasion as Contingent Debt |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation made as part of the Third TARC/IQTE Workshop, which was held at IQTE in Beijing in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Chunchun Chen - Science-Finance and R&D Investment |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of the Third TARC/IQTE Workshop, which took place at IQTE, in Beijing, in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Duccio Gamannossi Degl'Innocenti |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of the Third TARC/IQTE Workshop, which took place at IQTE, in Beijing, in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Fangjun Wang - An Analysis of National Climate Protection Strategies Based on Reputation Game Model |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented as part of the TARC/IQTE/IFS workshop which took place in Exeter and London from 22 - 23 June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Gareth Myles - "Experimental Economics at TARC" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the TARC/IQTE "Behavioural Compatibility between Individual Choice and Collective Action" research project launch event in Beijing, 23 - 24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Gareth Myles - "Research at TARC" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the IQTE/TARC "Behavioural Compatibility between Individual Choice and Collective Action" research project launch event in Beijing on 23 - 24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Guocheng Wang - "The Interdependence between Individual and Group Decision-Making with Applications in Chinese Stock Market" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented at the IQTE/TARC/IFS workshop held in Exeter and London from 22 - 23 June 2017. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Guocheng Wang - Satisfaction with Public Services |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of the Third TARC/IQTE Workshop, which took place at IQTE, in Beijing, in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Guocheng Wang: "Impacts of Biased Status Perceptions on Preference for Redistribution and Happiness" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Guocheng Wang from IQTE (CASS) attended the 5th Annual TARC Workshop at the University of Exeter, from 26 - 27 April 2017. In addition to meeting with TARC members to discuss arrangements for masterclasses to be held in May 2017, he presented a paper at the workshop. His paper was titled "Impacts of Biased Status Perceptions on Preference for Redistribution and Happiness". |
| Year(s) Of Engagement Activity | 2017 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Jack Britton - How English domiciled graduate earnings vary with gender, institution attended, subject and socio-economic background |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of TARC/IQTE/IFS workshop in June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by John D'Attoma - More Bang for Your Buck: Tax Compliance in the US and Italy |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of the Third TARC/IQTE Workshop, which took place at IQTE, in Beijing, in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Jonathan Cribb - Two Decades of Income Inequality in Britain: The Role of Wages, Household Earnings and Redistribution |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of TARC/IQTE/IFS workshop in June 2016 |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Liyuan Gao - "Adaptive analysis on income gap and Gini coefficient estimation" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented as part of the project launch workshop held at IQTE in Beijing on 23-24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Liyuan Gao - A study on Monopoly and Income Inequality |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented in London as part of TARC/IQTE/IFS workshop in June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Liyuan Gao - Heterogeneous Choices and Income Gap |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of the Third TARC/IQTE Workshop, which took place at IQTE, in Beijing, in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Liyuan Gao - Monopoly, Social Network and Income Inequality Evolution |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented as part of the TARC/IQTE/IFS workshop held in Exeter and London from 22 - 23 June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Matthew Rablen - "Voluntary Disclosure of Offshore Tax Evasion: A Study of Offshore Disclosure Schemes" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the TARC/IQTE workshop held at the University of Exeter on the 22 June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Miguel Fonseca - Institutions and Trust |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of the Third TARC/IQTE Workshop, which was held at IQTE, Beijing, in February 2018. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Nigar Hashimzade - "Applying Agent-Based Modelling" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the TARC/IQTE "Behavioural Compatibility between Individual Choice and Collective Action" research project launch event in Beijing on 23 - 24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Nigar Hashimzade - "Risk-Based Audits in a Behavioural Model" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the TARC/IQTE workshop held at the University of Exeter on 22 June 2016. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Professor Guocheng Wang - Inter-Dependence between Individual behaviors and Collective Decisions |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented in London as part of TARC/IQTE/IFS workshop in June 2016 |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Rowena Crawford - The UK public finances: an age of austerity |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented as part of a TARC/IQTE/IFS workshop held in Exeter and London in June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Shiguo Zhang - "Behavioral Compatibility, ACF and the Emergence of Chinese Stock Market" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Presentation made as part of project launch workshop, held at IQTE in Beijing between 23 and 24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Shilin Zheng - Internet Use and Basic Level Election Participation |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented as part of IQTE/TARC/IFS workshop which took place in Exeter and London from 22 - 23 June 2016 |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Shilin Zheng - "On the infrastructure industry of internet in China" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented as part of the project launch workshop held at IQTE in Beijing, on 23-24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Shilin Zheng - Empirical studies on Internet industry development in China |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented in London as part of TARC/IQTE/IFS workshop in June 2016 |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by Wenchao Jin - The UK Wage Premium Puzzle: How Did a Large Increase in University Graduates Leave the Education Premium Unchanged? |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Paper presented in London as part of TARC/IQTE/IFs workshop held in June 2016. |
| Year(s) Of Engagement Activity | 2016 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | Presentation by William Elming - "Using Administrative Data to Investigate Behaviour" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation at the TARC/IQTE "Behavioural Compatibility between Individual Choice and Collective Action" research project in Beijing on 23 - 24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Xiangyu Wan - "Micro-simulation and individual income tax" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Presentation made as part of project launch event held at IQTE in Beijing on 23-24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation by Yuezhou Cai - "Big Data Analysis and the Evaluation of Innovation Capacity and S&T Policy" |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other audiences |
| Results and Impact | Paper presented during the project launch workshop which took place at IQTE in Beijing on 23-24 November 2015. |
| Year(s) Of Engagement Activity | 2015 |
| URL | http://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Presentation on 'How long lasting is the effect of audits' at Oxford |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Presentation on TARC research Generated interest in the work of TARC Generated interest in the work of TARC and obtained key contact with researchers that attended the event from various institutions. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Presentation to policymakers/practitioners in HMRC - MR |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Matthew Rablen presented his work on offshore voluntary disclosure schemes to HMRC in January 2016. It is fair to say it changed their views and influenced policy in respect of the design of the forthcoming "Last chance" disclosure scheme. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Presentation to the Working Party on Tax Policy and Tax Statistics |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Presented TARC research to the Working Party and research activities TARC are planning. Meeting sparked further interest in research. After the meeting OECD members and Co. were interested in research and discussed possible collaborations with TARC and were keen to arrange futher meeting to discuss research. The meeting also proved to be a valuable opportunity to make contacts with various tax administration institutions from across the globe. |
| Year(s) Of Engagement Activity | 2013 |
| Description | Presentation, Crete 2016 - C.K |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Christos Kotsogiannis delivered his presentation titled 'On the life-cycle profile of tax evasion' at the 15th Conference on Research on Economic Theory and Econometrics, Tinos, July 2016. The event welcomed faculty and PhD candidates from Greece and abroad, in various areas of economic theory and econometrics. The presentation helped to disseminate TARC research and created further interest in TARC. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Presented at LAGV conference - Yousefi |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Professional Practitioners |
| Results and Impact | Hana Yousefi presented 'Endogenous Corruption in a Bargaining Model: A Theoretical Analysis' at LAGV conference. Conference sparked interest in TARC research. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Public Accounts Committee tax conference, House of Commons |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Discuss TARC research on compliance Aid understanding. Improve contacts/ links with policy-makers. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Public economics UK conference - Kotsogiannis |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Public/other audiences |
| Results and Impact | Christos Kotsogiannis presented his paper titled 'On the Optimal Progressivity of the Tax Code in the Presence of Evasion' at the PEUK conference. Talk encouraged discussion and promoted TARC research. |
| Year(s) Of Engagement Activity | 2015 |
| Description | RES conference - ACGC |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Ana C. G. Cabral presented "Self-employment Underreporting in Great Britain: Who and How much?", March 2016 Presentation sparked interest in TARC research and request to include research in RES media pages. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Rablen, M. & Gamannossi, D. "Tax Avoidance in Social Networks" TARC 5th Annual Workshop in Exeter |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC 5th Annual Workshop in Exeter |
| Year(s) Of Engagement Activity | 2016 |
| Description | Radio interview with voice of Russia -tax evasion to the UK economy |
| Form Of Engagement Activity | A press release, press conference or response to a media enquiry/interview |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Public/other audiences |
| Results and Impact | brief interview looking at the cost of tax evasion to the UK economy. Sparked discussion. Request for further information increased. |
| Year(s) Of Engagement Activity | 2014 |
| Description | Reducing tax avoidance and evasion - University of East Anglia |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Public/other audiences |
| Results and Impact | Presentation open the audience to engage with the university and visiting academics, as well as with successful alumni and representatives of the business and public sectors, aiming to make economics more relevant to the real world Influenced decision-making and understanding of research |
| Year(s) Of Engagement Activity | 2013 |
| Description | Research visit to the University of Nuremberg to initiate a link with their Tax Centre - Kotsogiannis |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Christos Kotsogiannis visited the University of Nuremberg to initiate a link with their Tax Centre to encourage future collaborations |
| Year(s) Of Engagement Activity | 2015 |
| Description | Review for Parliamentary Budget Office |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Requested to review a report for the Parliamentary Budget Office that they'd prepared onon historical trends in Australian Government receipts of the past 30 years. Review sparked interest in research and talked of possible collaborations in the future. Review sparked interest in research and talked of possible collaborations in the future. |
| Year(s) Of Engagement Activity | 2014 |
| Description | SABE/IAREP presentation - D.O |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Diana Onu presented 'The role of social norms in tax compliance: overview, future research directions, and practical considerations' at the Behavioural Insights in Research and Policy Making" SABE/IAREP Conference 2016. presentation sparked questions afterwards and further discussion regarding tarc research. |
| Year(s) Of Engagement Activity | 2016 |
| Description | SOCIETÀ ITALIANA DI ECONOMIA PUBBLICA (SIEP) - Cabral |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Ana Cinta G. Cabral presented research paper titled 'Self-employment Underreporting in Great Britain: Who and How much?' The presentation generated interest in research paper and sparked discussion a |
| Year(s) Of Engagement Activity | 2015 |
| Description | SOCIETÀ ITALIANA DI ECONOMIA PUBBLICA (SIEP) - Kotsogiannis |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Christos Kotsogiannis presented his paper titled 'Optimal performance reward, tax compliance and enforcement' at SIEP conference |
| Year(s) Of Engagement Activity | 2015 |
| Description | SOCIETÀ ITALIANA DI ECONOMIA PUBBLICA (SIEP) - Myles |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Gareth Myles gave keynote presentation titled 'Estimating Tax Compliance using Administrative Data' The presentation generated interest in research paper and sparked discussion after the event |
| Year(s) Of Engagement Activity | 2015 |
| Description | Seminar - University of Lugano |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Gave seminar at University of Lugano on 'Optimal performance reward, tax compliance and enforcement' |
| Year(s) Of Engagement Activity | 2014,2015 |
| Description | Seminar on 'Tax Talk: Two Analyses of Internet Discussions Among Business Owners' - DO |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Diana Onu gave a seminar at the International Association for Research into Economic Psychology conference on 'Tax Talk: Two Analyses of Internet Discussions Among Business Owners' The presentation sparked questions and discussion afterwards. |
| Year(s) Of Engagement Activity | 2016 |
| Description | Shadow Economy Conference in Munster |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Matthew Rablen presented at the Shadow Economy conference in Munster and Gareth Myles gave a keynote lecture. Miguel Fonseca, Matthew Rablen and Gareth Myles presented. Sparked discussion and interest in TARC research. Agreed to host the 2015 Shadow conference at TARC. |
| Year(s) Of Engagement Activity | 2013 |
| URL | http://www.wiwi.uni-muenster.de/shadow2013/ |
| Description | Shaw, J. 'How long lasting is the effect of audits?', HMRC, September 2014 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | HMRC, September 2014 |
| Year(s) Of Engagement Activity | 2014 |
| Description | Shaw, J. 'How long lasting is the effect of audits?', Louis-Andre Gerard-Varet (LAGV) Conference, June 2016 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Louis-Andre Gerard-Varet (LAGV) Conference, June 2016 |
| Year(s) Of Engagement Activity | 2016 |
| Description | Shaw, J. 'How long lasting is the effect of audits?', Royal Economic Society Conference, March 2015 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Royal Economic Society Conference, March 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Shaw, J. 'How long lasting is the effect of audits?', TARC Annual Workshop, University of Exeter, April 2015 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Annual Workshop, University of Exeter, April 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Shaw, J. 'How long lasting is the effect of audits?', University of Oxford, October 2014 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Study participants or study members |
| Results and Impact | University of Oxford, October 2014 |
| Year(s) Of Engagement Activity | 2014 |
| Description | Shaw, J. 'How long-lasting are the effects of audits?', HMRC, January 2016 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | Presentation to HMRC, January 2016 |
| Year(s) Of Engagement Activity | 2016 |
| Description | Shaw, J. 'Using administrative data to investigate behaviour', IQTE-TARC First Joint Workshop, November 2015 |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | IQTE-TARC First Joint Workshop, November 2015 |
| Year(s) Of Engagement Activity | 2015 |
| Description | Sheffield University Management School CRAFIC research seminar - Oats and Morris |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Schools |
| Results and Impact | Lynne Oats and Gregory Morris presented their paper titled 'Shifting Sands on Solid Bedrock: hysteresis, tax advisors and large business' at the CRAFIC research seminar, Sheffield. Presentation sparked interest and further questions from participants. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Should tax collection be privatised? |
| Form Of Engagement Activity | A magazine, newsletter or online publication |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Media (as a channel to the public) |
| Results and Impact | Article in "The Conversation" |
| Year(s) Of Engagement Activity | 2016 |
| URL | https://theconversation.com/should-tax-collection-be-privatised-55078 |
| Description | Social Norms and Tax Compliance conference in Nuremberg |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Public/other audiences |
| Results and Impact | Desseminating TARC research generating interest in TARC |
| Year(s) Of Engagement Activity | 2014 |
| Description | Social networks and tax compliance |
| Form Of Engagement Activity | A magazine, newsletter or online publication |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Study participants or study members |
| Results and Impact | Generate interest and spark discussion. Interest in TARC research, attendance at TARC events. |
| Year(s) Of Engagement Activity | 2013 |
| URL | http://worthwhile.typepad.com/worthwhile_canadian_initi/2013/06/friends-for-myles-social-networks-an... |
| Description | Southern Economic Association, December 2015, New Orleans, United States - MR |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Matthew Rablen presented at the Southern Economic Association, December 2015, New Orleans, United States. His presentation was titled ' Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis.' The presentation sparked interest in TARC research and interesting discussion afterwards. |
| Year(s) Of Engagement Activity | 2015 |
| Description | TAIEX SRSP Expert Mission on Support for Improving the Design of Tax Policies in the Excise Sector |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Participation as an expert in an EU mission advising on how to improve the design of tax policies in the Excise Sector. Event organised by the EU. Took place in the Italian Ministry of Finance and the audience being made up of policy makers. |
| Year(s) Of Engagement Activity | 2019 |
| Description | TARC 3rd Annual Workshop - How long-lasting are the effects of audits? |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Presentation on 'How long-lasting are the effects of audits'. Generate interest in TARC research and spark discussion. |
| Year(s) Of Engagement Activity | 2015 |
| Description | TARC 4th Annual Workshop 2016 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC organised a two-day Annual workshop in April 2016 at the University of Exeter Business School. The programme consisted of twenty contributed papers and keynote addresses by James Alm (Tulane) and Nina Olson (US National Taxpayer Advocate). The event reached it's maximum capacity, and welcomed a mix of academic researchers, policymakers and practitioners from the US, Canada, Maylaysia, and Europe |
| Year(s) Of Engagement Activity | 2016 |
| Description | TARC 4th Annual workshop presentation - MR |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Matthew Rablen presented his paper 'Optimal income tax enforcement in the presence of tax avoidance' at the TARC 4th Annual workshop. |
| Year(s) Of Engagement Activity | 2016 |
| Description | TARC 5th Annual Workshop 2017 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC held a two day annual conference in April 2017 at the University of Exeter Business School. Keynotes were presented by Helmuth Cremer, Erich Kirchler, George Pitsilis, and Edward Troup, A further 31 presentations were made. Deelegates attended from the EU, US, China, Africa, and New Zealand. |
| Year(s) Of Engagement Activity | 2017 |
| URL | http://tarc.exeter.ac.uk/events/researchconferences/5thannualworkshop/ |
| Description | TARC 6th Annual Conference 2018 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC held a two day annual conference in April 2018 at the University of Exeter Business School. The programme consisted of 27 presentations with abstracts and papers. The keynote was given by Dr Brian Erard. There were 20 delegates from HMRC and a wide mix of academic researchers, policymakers and practitioners from the US, the EU, China, South Africa, Malawi and New Zealand. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/researchconferences/6th-tarc-conference/ |
| Description | TARC Annual workshop |
| Form Of Engagement Activity | Participation in an open day or visit at my research institution |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | presentations at the workshop reflected all aspects of the Centre's work which will cover a wide range of topics in tax administration Generated engagement with experts in the field and interest in TARC research |
| Year(s) Of Engagement Activity | 2014 |
| Description | TARC CGE Masterclass - Thomas Rutherford |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC organised a CGE Masterclass, delivered by Prof. Thomas Rutherford in London on 18 January 2016. The event welcomed attendees from HMRC, Dept. for Energy and Climate Change (DECC), Dept. for Business Innovation and Skills, Bulgarian Revenue Agency, academic researchers from across the UK. |
| Year(s) Of Engagement Activity | 2016 |
| Description | TARC Showcase 2013 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Annual Showcase of Research. Presentations of TARC activities and research. |
| Year(s) Of Engagement Activity | 2013 |
| Description | TARC Showcase 2014 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Annual Showcase of Research. Presentations of TARC activities and research. |
| Year(s) Of Engagement Activity | 2014 |
| Description | TARC Showcase 2015 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Annual Showcase of Research. Presentations of TARC activities and research. |
| Year(s) Of Engagement Activity | 2015 |
| Description | TARC Showcase 2016 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Annual Showcase of Research. Presentations of TARC activities and research. |
| Year(s) Of Engagement Activity | 2016 |
| Description | TARC Showcase 2017 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC Annual Showcase of Research. Presentations of TARC activities and research. |
| Year(s) Of Engagement Activity | 2017 |
| Description | TARC Summer Showcase |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | TARC research was presented to HMRC staff from various departments. Engaging with audiences we are not currently involved with in the organisation. received proposals from various team to begin collaborating on new projects. |
| Year(s) Of Engagement Activity | 2014 |
| Description | TARC phase II key themes and collaboration |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Other audiences |
| Results and Impact | Workshop at HMRC 23/09/2015 |
| Year(s) Of Engagement Activity | 2016 |
| Description | TARC visit, Trifon Pavkov - GM & SG |
| Form Of Engagement Activity | Participation in an open day or visit at my research institution |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Trifon Pavkov from the Bulgarian Revenue agency, visited TARC in April 2016. Participated in group discussions on i) personal flat tax change evaluation ii) VAT threshold change iii) economic effect of incoming expats due to the 2008 flat tax change. |
| Year(s) Of Engagement Activity | 2016 |
| Description | TARC visitor programme - Jan 2016 - March 2017 |
| Form Of Engagement Activity | Participation in an open day or visit at my research institution |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC visitor programme: • Norman Gemmell, Victoria University. • Elena del Rey and Nicolas Boccard, University of Girona • Ayse Uyduranoglu, Istanbul Bilgi University • Katherine Cuff, McMaster University - Gave seminar at TARC/University of Exeter Business School • Peer Skov, University of Copenhagen • Jason DeBacker, University of South Carolina - Gave seminar at TARC/University of Exeter Business School • Christian Traxler, Hertie School of Governance • Mazhar Waseem, University of Manchester • Peer Skov, Copenhagen University • Katarzyna Habu, University of Oxford • Suleyman Bolat, Aksaray University • Alicja Majdanska, Vienna University • Hiroyuki Sano, Otaru University of Commerce • Myrna Wooders, Vanderbilt University |
| Year(s) Of Engagement Activity | 2016,2017 |
| Description | TARC/IQTE Workshop (Exeter & London), June 2016 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | Delegates from TARC, IQTE and the IFS attended two days of workshops in June 2016. The first of these was held at TARC, at the University of Exeter Business School, while the second was held at the IFS in London. On the first day, papers were presented by: Ping Li, Guocheng Wang, Matthew Rablen, Shilin Zheng, Nigar Hashimzade, Fangjun Wang, Christos Kotsogiannis, Liyuan Gao. On the second day, papers were presented by: Rowena Crawford, Jack Britton, Jonathan Cribb, Guocheng Wang, Shilin Zheng, Liyuan Gao, Wenchao Jin and Barra Roantree. The workshop also included roundtable discussions about about common collaborations and other topics. |
| Year(s) Of Engagement Activity | 2016 |
| URL | https://tarc.exeter.ac.uk/research/tarciqtepartnership/tarciqteevents/ |
| Description | Tax Administration Research Centre 5th Annual Workshop 26th - 27th April 2017 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | The 5th Annual TARC workshop was held at the University of Exeter on April 26 and 27, 2017. Academic keynote addresses were delivered by Helmuth Cremer (Toulouse) and Erich Kirchler (Vienna). |
| Year(s) Of Engagement Activity | 2017 |
| URL | http://tarc.exeter.ac.uk/events/researchconferences/5thannualworkshop/ |
| Description | Tax Administration Research Centre Conference 2018 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Two day conference held on 23 & 24 February 2018. Keynote speaker was Dr Brian Erard. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/researchconferences/6th-tarc-conference/ |
| Description | Tax Gap Discussions |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Discussions with HMRC about the tax gap measurements. |
| Year(s) Of Engagement Activity | 2019 |
| Description | Tax Gap Project Group at the European Commission. Fourth meeting - CK |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Christos Kotsogiannis presented his paper ' Self-Employment Underreporting in Great Britain: Who and How much?' at the Tax Gap Project Group at the European Commission. Fourth meeting. Presentation sparked interesting discussion afterwards. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Tax Regimes in a global environment - RES Newsletter |
| Form Of Engagement Activity | A magazine, newsletter or online publication |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Article sparked questions and discussions. Gareth Myles explains how national tax systems function in a global environment, article prompted people to ask Gareth and Lynne to present at conference to discuss the topic further (BLF). |
| Year(s) Of Engagement Activity | 2014 |
| Description | Tax Research Network Annual Conference (Exeter, September 2013) |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | The result of the activity was the transfer of information about recent research to the audience. Contact was made with several international scholars who were invited to participate in the bid for an ESRC centre. |
| Year(s) Of Engagement Activity | 2013 |
| Description | Tax evasion on a social network |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | National |
| Primary Audience | Professional Practitioners |
| Results and Impact | Duccio Gamannossi presented his paper at the TRN conference |
| Year(s) Of Engagement Activity | 2018 |
| Description | The Association of Public Economic Theory conference in Lisbon |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Other academic audiences (collaborators, peers etc.) |
| Results and Impact | Ten presentations were based on research directly produced by TARC and several others presentations were based on work related to TARC activities. At all the presentations listed below the TARC affiliation was prominent. The Association of Public Economic Theory conference in Lisbon included presentations by Miguel Fonseca, Nigar Hashimzade, Matthew Rablen, and Hana Yousefi (a PhD student associated to TARC). Gareth Myles gave a keynote lecture at the conference. Generating interest in TARC by presenting/attending international conferences |
| Year(s) Of Engagement Activity | 2013 |
| Description | The Hamburg Lecture on Law & Economics - MR |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | I gave a public lecture at the University of Hamburg on the recovery of tax on offshore funds. I had an insightful discussion with those present regarding the use of voluntary disclosure schemes in the German context. |
| Year(s) Of Engagement Activity | 2016 |
| Description | The Third TARC/IQTE Workshop, February 2018 |
| Form Of Engagement Activity | Participation in an activity, workshop or similar |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | TARC researchers travelled to Beijing in February 2018 to participate in a two-day workshop at IQTE. On the first day of the workshop, four TARC researchers and four IQTE researchers presented papers. Roundtable discussions also took place. On the second day of the workshop, TARC and IQTE researchers visited Peking University. The visit to Peking University was hosted by Professor Xue Ling. Delegates toured the campus and took part in discussions about public economics, tax administration and urban government. TARC researchers then spent a further day visiting Renmin University to develop further links between the University of Exeter and China. |
| Year(s) Of Engagement Activity | 2018 |
| URL | http://tarc.exeter.ac.uk/events/iqte/ |
| Description | The role of institutions in economic development: the case of a tax authority |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | Regional |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Christos Kotsogiannis presented on "The role of institutions in economic development: the case of a tax authority" at Institute of Democracy, Konsantinos Karamanlis |
| Year(s) Of Engagement Activity | 2018 |
| Description | Visit to Friedrich-Alexander-University Erlangen-Nuremberg, Tax Research Centre - Kotsogiannis |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Study participants or study members |
| Results and Impact | Christos Kotsogiannis attended Friedrich-Alexander-University Erlangen-Nuremberg, Tax Research Centre . Visit helped to establish effective working relationship with foreig research centre. |
| Year(s) Of Engagement Activity | 2015 |
| Description | Visit to National revenue agency, Bulgaria - Myles |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Professional Practitioners |
| Results and Impact | Gareth Myles met with Bulgarian National Revenue Agency to discuss the subject of Flat Tax Research |
| Year(s) Of Engagement Activity | 2015 |
| Description | Visit to TADAT at IMF, Washington - CK |
| Form Of Engagement Activity | A formal working group, expert panel or dialogue |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Policymakers/politicians |
| Results and Impact | Christos Kotsogiannis met with TADAT researchers, to discuss the TARC and identify areas for possible collaboration. Research was successful: sparked interesting discussions; made plans to send TADAT researchers to TARC; and invited one of the TADAT researchers to deliver our VAT Fraud Masterclass in 2017. |
| Year(s) Of Engagement Activity | 2017 |
| Description | Workshop presentation at institute for Quantitative and technical economics, Beijing - William Elming |
| Form Of Engagement Activity | A talk or presentation |
| Part Of Official Scheme? | No |
| Geographic Reach | International |
| Primary Audience | Third sector organisations |
| Results and Impact | William Elming presented his research titled 'Using administrative data to investigate behaviour' at the joint workshop between TARC and IQTE in Beijing, China. Research assisted in changing IQTE's own views on the subject |
| Year(s) Of Engagement Activity | 2015 |