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My research focuses on experimental studies of non-compliance behaviour. Using both laboratory based and on-line experiments that require subjects to complete tax returns, we can examine the effects of changing various features in the tax system on compliance.
The questions central to my research include what effect does customer service by the tax authority have on compliance and what effects might there be from the pre-population of tax tax returns with values reported to the tax authority.
On-line experiments allow us to more easily engage with ordinary taxpayers over traditional lab based methods which are typically targeted at students.