Gareth D. Myles University of Exeter and Institute for Fiscal Studies February 2013

J OINT R ESEARCH P ROGRAMME The Joint Research Programme was funded 50/50 by HMRC/HMT and ESRC A new form of collaboration intended to produce research with immediate policy impact Launched with a call for papers in 2010 Seven projects were selected for funding These projects are presented today

J OINT R ESEARCH P ROGRAMME New methodologies New partnerships Between the HMRC/HMT and the ESRC Between the HMRC/HMT and the project research teams The partnerships maximised impact And linked HMRC/HMT to academic researchers Compliance by occupation Proportion compliant t

J OINT R ESEARCH P ROGRAMME The programme has built capacity for future research New researchers brought into the area Embedding HMRC/HMT analysts in the research process The projects display the breadth of research into taxation and the complexity of behavioural responses to taxation The projects demonstrate why future tax research needs to be based on a multiplicity of research methodologies

T AX A DMINISTRATION R ESEARCH C ENTRE The proposal for a Tax Administration Research Centre developed out of the Joint Programme Funding of £2.5m for five years provided by the HMRC/HMT/ESRC The call for applications in February 2012 described the intention “to support high quality research and related activities on tax administration with a view to strengthening the theoretical and empirical understanding of the delivery and design of tax operations and policies”

R ESEARCH T EAM Awarded to a partnership of Exeter-IFS The many dimension of tax administration cut across academic disciplines The Centre has a multidisciplinary research team Drawn from accounting, economics, and psychology

R ESEARCH The work of the Centre is organised under four themes Each theme represents a methodology Analysis and Simulation Estimation and Evaluation Economic and Social Experimentation Interdisciplinary Qualitative Analysis Many projects cross theme boundaries The Centre also has a network of International Fellow s

R ESEARCH Centre activities take place in Exeter and London The experimental laboratory and central administration is in Exeter

A CTIVITIES The Centre will also run workshops and conferences The first workshop was held on 28/29 th January Master Classes and specialised training will be provided And there will be an active visitor programme

F UTURE The tax system is a point of direct contact between government and citizens Good tax design and administration are central to fostering good relations It also affects the functioning of the economy Our intention is to develop the world- leading centre for research on tax administration With widespread beneficial impacts