Publications
The Tax Administration Centre produces a range of publications including academic research papers and policy briefings. These papers can be accessed through the links below.
| Paper No | Title | Authors | Date |
|---|---|---|---|
| 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? |
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 |
| Title | Journal | Authors | Year | Volume | Page no. |
|---|---|---|---|---|---|
| "Paying tax is part of life”: Social influence in tax communications | Journal of Economic Behavior and Organization | Onu, D. & Oats, L. | 2016 | 124 | 29-42 |
|
Tax Talk: An Exploration of Online Discussions among Taxpayers |
Journal of Business Ethics | Onu, D. & Oats, L. | 2016 | 1-14 | |
|
Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment |
Journal of Economic Behavior and Organization | Choo, C.Y.L., Fonseca, M.A. & Myles, G.D. | 2016 | 124 | 102-114 |
|
Social Media and Tax Morale |
Tax Notes International | Onu, D. & Oats, L. | 2016 | ||
|
Predictive analytics and the targeting of audits |
Journal of Economic Behavior and Organization | Hashimzade,N., Myles, G.D. & Rablen, M. | 2016 | 124 | 130-145 |
|
Social norms and tax compliance |
Journal of Tax Administration | Onu, D. & Oats, L. | 2015 | 1 (1) | 113-137 |
|
The use of agent-based modelling to investigate tax compliance |
Economics of Governance | Hashimzade,N., Myles, G.D, Page, F., & Rablen, M. | 2015 | 16 (2) | 143-164 |
|
The behavioral economics of tax enforcement: an agent-based approach |
Public Finance Review | Hashimzade,N. & Myles, G.D. | 2015 | ||
|
The use of agent-based modelling to investigate tax compliance |
Economics of Governance | Hashimzade,N. & Myles, G.D. | 2015 | 16 | 143-164 |
| Journal of Economic Pschology | Hashimzade,N., Myles, G.D, Page, F., & Rablen, M. | 2014 | 40 | 134-146 |
| Date | Event | Author | Venue | Presentation slides |
|---|---|---|---|---|
| August 2016 | European Economics Association Congress | Jonathan Shaw | Geneva | How long-lasting are the effects of audits? |
| June 2016 | LAGV 2016 | Jonathan Shaw | Aix-en-Provence | How long-lasting is the effect of audits? |
| November 2015 | International Taxpayer Rights Conference | Professor Lynne Oats | Washington D.C. | Cosy Deals, Social Media and Tax Morale |
| November 2015 | Tax Gap Project Group at the European Commission. Fourth meeting | Professor Christos Kotsogiannis | Rome | Self-Employment Underreporting in Great Britain: Who and How much? |
| November 2015 | IQTE-TARC First Joint Workshop | Jonathan Shaw | Beijing | Using Administrative Data to Investigate Behaviour |
| November 2015 | IQTE-TARC First Joint Workshop | Professor Christos Kotsogiannis | Beijing | Self-employment underreporting in Great Britain: an empirical estimation |
| November 2015 | IQTE-TARC First Joint Workshop | Professor Christopher Heady | Beijing | CGE and the Financial Sector |
| September 2015 | International Association for Research into Economic Psychology conference | Dr Diana Onu | Sibiu, Romania | Tax Talk |
| September 2015 | TARC Summer Showcase | Professor Christopher Heady | London | Analsing Individuals' use of Tax Reliefs |
| September 2015 | SIEP Public Economics | Professor Christos Kotsogiannis | Ferrara, Italy | Self-employment underreporting in Great Britain: an empirical estimation |
| August 2015 | European Economics Association Conference | Jonathan Shaw | ||
| August 2015 | 71st Annual Congress of the International Institute of Public Finance | Jonathan Shaw | Dublin | How Long Lasting is the Effect of Audits? |
| August 2015 | 71st Annual Congress of the International Institute of Public Finance | Professor Christos Kotsogiannis | Dublin | Self-employment underreporting in Great Britain: an empirical estimation |
| July 2015 | 11th Interdisciplinary Perspectives on Accounting Conference | Professor Lynne Oats and Dr Gregory Morris | Stockholm | Shifting sands on solid bedrock: hysteresis, tax advisers and large business |
| July 2015 | Shadow Economy Conference | Professor Gareth Myles | Exeter | Estimating compliance using administrative data |
| July 2015 | Shadow Economy Conference | Professor Christos Kotsogiannis | Exeter | In or Out? Participation in the Hidden Economy: A European Perspective |
| June 2015 | LAGV 2015 | Dr Matthew Rablen | Aix-en-Provence | Voluntary Disclosure of Offshore Tax Evasion. A Study of Offshore Disclosure Schemes |
| June 2015 | LAGV 2015 | Professor Christos Kotsogiannis | Aix-en-Provence | An Estimate of Self-Employment Underreporting in Great Britain |
| April 2015 | Dondena Centre Workshop on Tax Evasion and Tax Compliance | Professor Gareth Myles | Milan | The Economics of Tax Administration |
| April 2015 | TARC 4th Annual Workshop | Dr Matthew Rablen | Exeter | Voluntary Disclosure of Offshore Tax Evasion. A Study of Offshore Disclosure Schemes |
| April 2015 | TARC 4th Annual Workshop | Jonathan Shaw | Exeter | How Long Lasting is the Effect of Audits? |
| March 2015 | RES Conference | Jonathan Shaw | Manchester | How Long Lasting is the Effect of Audits? |
| February 2015 | IBA Conference | Professor Christos Kotsogiannis | Brescia | Self-employment underreporting in Great Britain: an empirical estimation |
| 24 October 2014 | Expanding the Frontiers of Behavioural Public Economics | Professor Nigar Hashimzade and Professor Gareth Myles | Tulane | Predictive Analytics and the Targeting of Audits |
| 12-13 June 2014 | HMRC Counter-Avoidance Conference | Dr Diana Onu | Lincoln | |
| 6 - 8 March 2014 | Taxation, Social Norms and Compliance | Dr Diana Onu & Professor Lynne Oats | Nuremberg | |
| 25 - 27 February 2014 | CES, Tax Evasion and Audit Strategy | Professor Gareth Myles | Munich | |
| 22 January 2014 | International Tax Analysis Conference | Professor Gareth Myles | London | |
| 28 July 2013 | Shadow Economy, Tax Evasion and Governance | Professor Gareth Myles, Professor Nigar Hashimzade, Dr Matt Rablen & Professor Frank Page | Munster | Targeting Audits Using Predictive Analytics |
| 5 - 7 July 2013 | Association of Public Economic Theory | Professor Gareth Myles | Lisbon | Does Tax Administration Matter? |
| 5 - 7 July 2013 | Association of Public Economic Theory | Dr Matthew Rablen | Lisbon | Prospect Theory and Tax Evasion: A Reconsideration |
| 31 May 2013 | SFU/CRA Ottawa Workshop on Compliance | Professor Gareth Myles & Professor Nigar Hashimzade | Ottawa | Agent-Based Modelling and Tax Compliance |
| 12 February 2013 | Tax Administration Research Centre launch presentation | Professor Gareth Myles | London | TARC Launch |
| Date | Title | Prepared by | Commissioned for |
|---|---|---|---|
| June 2014 | The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs |
Nigar Hashimzade, Chris Heady, Gareth Myles, Lynne Oats and Kimberley Scharf, with assistance from Hana Yousefi |
National Audit Office |
| Title | Authors | Date |
|---|---|---|
| Exploring online tax discussions | Lynne Oats & Diana Onu | September 2014 |