What are the most impactful types of behavioural responses over the short and longer term e.g. labour supply, tax planning, and migration?
Background
Our aim is to assess how Scottish taxpayers respond to tax policy changes in order to improve compliance, minimise fraud and improve the overall impact of tax changes.
Next steps
Get in touch with taxdivisionengagement@gov.scot
Source
This question was published as part of the set of ARIs in this document:
Related UKRI funded projects
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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?
The project focuses on behavioural responses to tax policy changes, including labour supply and tax planning.
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Tax Administration Research Centre
How governments administer the tax system is an issue that affects the whole of society. The body charged with this work has responsibility for collecting taxes from citizens in such a way that voluntary compliance with ...
Funded by: ESRC
Why might this be relevant?
The project addresses taxpayer compliance and tax administration, which are key to understanding behavioural responses to tax policy changes.
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Top flight? Behaviour and impacts of top earners
This research is fundamentally concerned with understanding: 1. How many top earners would leave the country if the top rate of income tax were increased? 2. Do the companies that top earners work for help them reduce th...
Funded by: ESRC
Why might this be relevant?
The project focuses on understanding the impacts of top earners, which may provide insights into labour supply and tax planning behaviors.