How do thresholds and boundaries in the tax system influence taxpayer/business behaviour?

Background

The tax section concerns HM Treasury’s understanding and strategic oversight of business, environmental, transport, property, VAT, excise taxes and customs duties that together raise revenue of over £250 billion a year. This is vital to fund essential public services, while working to support the Government’s wider agenda – including building strong foundations from which to drive economic growth and make Britain a clean energy superpower.

Next steps

Get in touch with HMTResearch@hmtreasury.gov.uk

Source

This question was published as part of the set of ARIs in this document:

HMT Areas of Research Interest October 2024

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Related UKRI funded projects

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    Why might this be relevant?

    Addresses how tax thresholds and boundaries influence taxpayer behavior and the role of tax administration.

  • The effects of business taxation on economic and social welfare: new insights from tax return data

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    Focuses on the effects of business taxation on economic and social welfare, including tax avoidance.

  • Joint Exeter-IFS Tax Adminstration Research Centre

    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. Th...

    Funded by: ESRC

    Why might this be relevant?

    While not directly addressing tax thresholds and boundaries, it explores various aspects of tax administration and design.

  • An International Tax Data Laboratory (ITD-Lab) For Studying Taxes, Firms and Development

    Governments' ability to raise tax revenue is fundamental for economic development, financing investment in education, health, infrastructure and poverty alleviation. The growth of formal businesses aids revenue-raising a...

    Funded by: UKRI FLF

  • Top flight? Behaviour and impacts of top earners

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    Funded by: ESRC

Similar ARIs from other organisations

Behaviour change and tax policy, including distributional impacts What is the scale of behavioural effects to tax policy changes across the economy, and how do these vary by tax? Scottish Government Department for Tax and Revenues, 2024
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