Discussion papers

Reports on initial research findings

Paper NoTitleAuthorsDate
022 - 18

Tax evasion on a social network

Duccio Gamannossi degl'Innocenti and Matthew D Rablen Oct-18
021 - 18

Pareto-improving indirect tax coordination and tax diversity

Christos Kotsogiannis and Miguel-Angel Lopez-Garcia Sep-18
020 - 18
Improving the Realism of Tax CGE Models Christopher Heady Jul-18
019 - 17 Tax avoidance on a social network Duccio Gamannossi degl’Innocenti and Mathew D. Rablen Nov-17
018 - 17 The Effect of Personal Allowance Withdrawal on Personal Pension Contributions Christopher Heady Sept-17
017 - 16

Voluntary Disclosure Schemes For Offshore Tax Evasion: An Analysis

Matthew Gould & Matthew Rablen

Jan-16

016 - 16 Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour Diana Onu

Jan-16

015 - 15

Does Using Behavioural Prompts in Pre-Populated Tax Forms Affect Compliance? Results From an Artefactual Field Experiment With Real Taxpayers.

Miguel Fonseca & Shaun Grimshaw Sept-15
014 - 15 The Hidden Economy in Europe: A Tale of Deterrence and Morale Ana Cinta G. Cabral, Christos Kotsogiannis & Gareth Myles

Aug-15

013 - 15 Optimal Performance Reward, Tax Compliance and Enforcement Christos Kotsogiannis & Konstantinos Serfes

Feb-15

012 - 15

Tax Talk: What Online Discussions about Tax Reveal about Our Theories

Diana Onu & Lynne Oats Jan-15
011 - 15

How Long Lasting are the Effects of Audits

Arun Advani, William Elming & Jonathan Shaw

Jan-15

010 - 14 Self-Employment Underreporting in Great Britain: Who and How Much? Ana Cinta G.Cabral, Gareth Myles & Christos Kotsogiannis Dec-14
009 - 14 "Paying Tax is Part of Life": Social Norms and Social Influence in Tax Communications Diana Onu & Lynne Oats Nov-14
008 - 14

Predictive Analytics and the Targeting of Audits

Nigar Hashimzade, Gareth Myles, Matthew Rablen Oct -14
007 - 14 Measuring Outcomes Karen Boll & Lynne Oats (assisted by Carlene Wynter) Oct- 14
006 - 14

Social Norms and Tax Compliance

Diana Onu & Lynne Oats May-14
005 - 14

Do Students Behave Like Real Taxpayers?  Experimental Evidence on Taxpayer Compliance from the Lab and From the Field

Lawrence Choo, Miguel Fonseca & Gareth Myles Apr-14
004 - 13

The Use of Agent-Based Modelling to Investigate Tax Compliance

Nigar Hashimzade, Gareth Myles, Frank Page & Matthew Rablen

Nov-13 
003 - 13

Tax Compliance Costs For the Small and Medium Enterprise Business Sector: Recent Evidence from Australia

Chris Evans, Phil Lignier & Binh Tran-Nam Sep-13 
002 - 13

Taxpayers’ Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique

Norman Gemmell & John Hasseldine Sep-13 
001 - 13 

Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle

Matthew Rablen & Amedo Piolatto Sep-13