Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. The role of the Tax Administration Research Centre is to deliver research that enhances tax policy and provides lasting benefit to the economy. There are many research tools that can contribute to this goal but the greatest success will be achieved by combining a range of research methodologies and disciplines.
The Centre unites researchers from two institutions with distinguished reputations for research into tax administration and tax design. Complementary abilities and methodologies are brought together to address a wide range of intersecting research projects. The research methodologies include economic modelling, econometric analysis, experimentation, numerical simulation, and qualitative analysis. In undertaking its work the Centre makes extensive use of the HMRC/HMT Datalab to permit innovative empirical work to be undertaken.
The Centre aims to enhance tax administration and tax design. It has ambitious plans to become the leading international centre with a central role in research and in building research capability in tax analysis through the training of PhD students and training of research staff.