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Reports and briefing notes

Below is a list of reports and briefing notes by TARC members:




Prepared by



Detecting Network Anomalies in the Value Added Taxes (VAT) system

Angelos Alexopoulos, Petros Dellaportas, Stanley Gyoshev, Christos Kotsogiannis, Trifon Pavkov

Bulgarian National Revenue Agency

2020 An Evaluation of the 2008-2009 Stamp Duty Holiday in Wales Lorenz Adams, Christos Kotsogiannish and Xiaohui Zhang Welsh Government
2019 An experimental investigation of the use of nudges embedded in tax filing software to reduce error rates Miguel Fonseca, Shaun Grimshaw and Christos Kotsogiannis HMRC
2019 Phew! An exploration of the role of relief in tax compliance Diana Onu, Shaun Grimshaw HMRC
2019 The role of moral emotions in responses to tax scandals Diana Onu, Janina Enachescu, and Shaun Grimshaw HMRC
2019 Response to What is Driving Tax Morale John D’Attoma, Lotta Björklund Larsen and Lynne Oats OECD
Dec 2017 The effect of HMRC Taxpayer Compliance: an experimental investigation Cecilia Chen, and Shaun Grimshaw National Audit Office
2017 Who does and doesnt pay taxes Arun Advani Institute of Fiscal Studies
June 2014 The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs                                              

Nigar Hashimzade, Chris Heady, Gareth Myles, Lynne Oats and Kimberley Scarf,

with assistance from Hana Yousefi  

National Audit Office