Research

Centre research is structured around four main themes. 

Theme 1: Analysis and Simulation

This theme will apply economic modelling techniques and computational methods to formulate theories, derive implications, and numerically explore outcomes. This theme will be supported by the programming competence of Centre members to allow both agent-based simulation and computable general equilibrium (CGE) analysis to be conducted. This theme will be responsible for delivering tax policy analysis using CGE and providing training in the use of CGE methods. The analytical contribution to the refinement of the analysis of the tax gap will also be led by this theme.

Please click here for more information about projects in Analysis and Simulation theme.

Theme 2: Estimation and Evaluation

Led by Jonathan Shaw, this theme will subject data to econometric analysis to determine empirical values for responses, model parameters, and forecasts. This theme also encompasses policy evaluation and structural modelling. The research work of the theme will draw upon the expertise of Centre for the Microeconomic Analysis of Public Policy (CPP), the Centre for Microdata Methods and Practice (cemmap), and the centre for Programme Evaluation for Policy Analysis (PEPA) at the IFS. The IFS also possesses extensive data resources which will be available to the theme. The access to data made possible by the Datalab will allow this theme to undertake a number of innovative research projects. This theme will also manage delivery of training in project evaluation and undertake the empirical analysis of the tax gap.

Please click here for more information about projects in Estimation and Evaluation theme.

Theme 3: Economic and Social Experimentation

Led by Miguel Fonseca, this theme will apply experimental methods to understand behaviour and to explore behavioural responses. Experimentation is especially important for questions of tax compliance where data are limited. Experiments will be conducted in the laboratory and in the field. Exeter has a very successful laboratory, a strong team of experts in behavioural and experimental economics and in social psychology, and experience in field experiments. Exeter is at the forefront of experimental practice in its use of online experiments for controlled populations of non-student experimental subjects. This development makes possible many innovative future experiments.

Please click here for more information about projects in Eonomic and Social Experimentation theme.

Theme 4: Interdisciplinary Qualitative Analysis

Led by Lynne Oats, this theme will draw on a range of disciplines including social psychology and sociology. It encompasses qualitative surveys and interview fieldwork, which provide valuable insights into actual behaviour as well as perceptions and attitudes not readily captured by other research approaches. Complementing quantitative analyses of specific research problems with qualitative insights can help to overcome some the limitations of the former, including the difficulties in interpreting statistical correlations and causality when studying human behaviour and interactions. The benefits of bringing multiple methodological approaches to bear on a single problem include mitigating limitations of any single methodology as well as improving overall understanding of the phenomena under study There are many areas of tax administration where qualitative research is a potentially significant component of improved understanding of the dynamics of tax practice, particularly in understanding the role of intermediaries and in enhancing customer experience.

Please click here for more information about projects in Interdisciplinary Qualitative Analysis theme.