Research and analysis

HMRC Datalab research projects to date

Updated 15 November 2024

HMRC Datalab research projects since May 2011.

Project title Institution
Company births and deaths: investigating the role of taxation Oxford University
Research and Development tax credits and company performance London School of Economics (LSE) / Imperial College
Estimating the elasticity of corporate income London School of Economics (LSE)
What happened to UK exports before, during and after the global financial crisis? Nottingham University
The sensitivity of UK manufacturing firms to extreme weather events London School of Economics (LSE) / Imperial College
The effect of property taxes on reported property values: evidence from notches in the UK stamp duty London School of Economics (LSE)
Behavioural responses to VAT: evidence from the flat rate scheme of VAT London School of Economics (LSE)
Back-and-forth trade, invoicing currency choice, and exchange rate pass-through to prices: the implications for Value-Added Taxation Warwick University
Improving estimates of the price elasticity of demand for cigarettes and hand rolling tobacco in the UK (The project has been withdrawn) Nottingham University
Business Population Estimates, National Statistics Department for Business, Innovation and Skills (BIS)
Book-Tax Differences in the U.K Oxford University
The Economic Effects of VAT on Business Behaviour Oxford University
The UK Stamp Duty Land Tax: welfare effects and incidence Oxford University
Measuring individual level human capital using linked Student Loan Company/HMRC data Oxford University, Cambridge / Institute for Fiscal Studies
To what extent do those on high incomes respond to changes in marginal tax rates? Institute for Fiscal Studies
Modelling Export Activity and its Effect on Firm Productivity, Wages, Profitability, and the Tax Base University of Essex
The Extensive and Intensive margins of Growth in the Value of UK Exports and the Role of SME Exporters London School of Economics (LSE) / Imperial College
The Effect of the Structure of the Stamp Duty Land Tax on Evasion London School of Economics (LSE)
How have changes in the UK capital tax regime since the 1980s affected top incomes and their composition? London School of Economics (LSE)
Corporate tax incentives and capital structure Oxford University
International Transfer Pricing and Tax Avoidance Oxford University
Tax policy and investment: evidence from UK tax returns Oxford University
Estimating the elasticity of corporate income - Compliance data London School of Economics (LSE)
How effective are fiscal incentives in R&D intensive sectors? Oxford University
Evaluation of Research and Development (R&D) Expenditures, Firm Survival, Firm Growth and Employment: UK Evidence University of Greenwich
Analysis of stamp duty land tax revenues in Wales Welsh Government
A Comparison by Industrial Sector of the Potential Effects of Indirect Taxes with Effective Rates of Corporation Tax Bournemouth University
Capital Structure and performance of earlystage companies: An evaluation of the Enterprise Investment Scheme and the Seed Enterprise Investment Scheme in the UK London School of Economics (LSE)
Sensitivity of charitable giving by high-income taxpayers to changes in the tax system Warwick University
The impact of UKTI export services on export margins and the value of goods exported University of Surrey / London School of Economics (LSE) / Imperial College
Business Population Estimates for 2012-13 Department for Business, Innovation and Skills (BIS)
Income of the Self Employed Department for Business, Innovation and Skills (BIS)
Designing resilient supply networks University of Strathclyde
Clustering VAT taxpayer population Cabinet Office
Impact of environmental regulation on innovation, productivity and trade London School of Economics (LSE)
Analysis of Charities claiming Gift Aid NCVO (The National Council for Voluntary Organisations)
Understanding the spread of information in networks Tax Administration Research Centre / Institute for Fiscal Studies
Analysing individuals’ use of tax reliefs for tax planning purposes Tax Administration Research Centre / University of Kent
Estimating Risk Based Audit Rules Tax Administration Research Centre / University of Exeter
Responses to capital gains tax reforms and corporate tax reforms Tax Administration Research Centre / Institute for Fiscal Studies
The Frequency of WTC/CTC Payment and Their Effect on Labour Supply London School of Economics / The University of California, Berkeley
Bunching vs. Diff-in-diff: Comparing Alternative Methods to Estimate Taxable Income Elasticities using UK Tax Records Warwick University
The Scale, Duration and Effects of the Tax Treatment of Losses Oxford University
Households’ Responses to the Childcare Tax Credit Warwick University
The Effect of the National Insurance Contributions on Employment and Choice of Legal Form London School of Economics / The University of California, Berkeley
Business Population Estimates for 2013-14 Department for Business, Innovation and Skills (BIS)
The Role of the Self-Employed and Directors in The Behavioural Response to Tax Rates London School of Economics
Estimating the Inter-Temporal and Extensive Margin Responses to Temporary Tax cuts in the UK Housing Market London School of Economics
The Distribution of Wealth in the UK since 1895 Oxford University
Devolution of Stamp Duty to Wales National Assembly for Wales
Investors Tax Reliefs and Corporate Innovation: Indication from the EIS and SEIS Schemes University of Exeter / London Business School
Transaction Taxes, Leverage and Liquidity London School of Economics
Does Tax Audit Risk Affect a Firm’s Financial Flexibility? Oxford University
UK Firms, Productivity and Value Chains Sussex University
Causes of Growth in Top Earner Income London School of Economics
Individual Savings Accounts in the UK Institute for Fiscal Studies
The Economic Analysis of Cash Basis Oxford University
Inequality of Opportunity and Fair Income Taxation in the UK London School of Economics
SME Exporting Behaviours and Growth Warwick University
Wages across UK Cities Centre for Cities
Analysis of the Survey of Personal Incomes, Self-Assessment and PAYE Data National Assembly for Wales
Analysis of Stamp Duty Land Tax Revenues in Scotland Scottish Government
Has the increased importance of capital incomes in the economy undermined equitable growth in the UK from the 1980s onwards? Oxford University
Office Tax Simplification – Comparing taxable profits with accounting profits Oxford University
Examine the quality of university support for entrepreneurial students and recent graduates Centre for Entrepreneurs
Do income based student loans distort earnings? Institute for Fiscal Studies
The Impact of Tax Incentives on Savings: The case of the Individual Savings Accounts in the UK University of Kent
High Net Worth Unit data for individuals with high incomes Tax Administration Research Centre / University of Exeter
Explaining bunching at tax thresholds Tax Administration Research Centre / University of Exeter
Assessment of economic impact of EIS/VCT schemes on UK economy Centre for Progressive Capitalism
Impact of trade shocks on UK firms and labour markets Cambridge University
Global value chains in goods and services in the UK after Brexit Bank of England
Characteristics and incomes of business owners Institute for Fiscal Studies
Granularity in trade in value-added data for key sectors National Institute of Economic and Social Research
Through which channels is income from capital affecting inequality outcomes and its composition and what are the implication for fiscal policy in the UK? Oxford University / London School of Economics
Creating a database to forecast Scottish LBTT tax receipts Scottish Fiscal Commission
Scottish Income Tax Analysis Scottish Fiscal Commission
Firm Innovation, research and development and performance University of Cambridge
The impact of the Authorized Economic Operator programme on trade, productivity, and welfare University of Birmingham
Estimating the behavioural responses of firms to taxation: evidence from corporation tax in the UK London School of Economics
Estimating optimising frictions and the elasticity of taxable income: evidence from the UK personal income tax London School of Economics
The effect of liquidity constraints on tax evasion University College London
Economic Impacts of Migration to the Wages and Employment in the UK: Research for the Migration Advisory Committee National Institute of Economic and Social Research
UK trade performance before and after the Brexit referendum London School of Economics
R&D tax credits and energy innovation University College London
Impact evaluation of the Department for International Trade’s export promotion activities Frontier Economics on behalf of Department International Trade
Using administrative data to improve labour market statistics Economics Statistics Centre of Excellence
A deep analysis of the UK productivity level and dynamics University of Sussex
Characteristics and Behaviours of Non-Domiciled Taxpayers/Behavioural response to taxation of personal foreign income (projects combined) London School of Economics
SMEs export strategy, business growth and uncertainties Aston Business School
The impact of product standards and other non-tariff barriers on UK firms University of Cambridge
Analysis of companies that report zero taxable profits London School of Economics
Household Income and Debt Bank of England
UK trade with developing countries, statistics by business characteristics Department for International Development
Tax incentives for innovation Durham University
Comparative analysis of investment patterns of private and public (listed) UK companies Department for Business, Energy and Industrial Strategy
Pension saving of the self-employed Institute for Fiscal Studies
The tax system and post-tax incomes Institute for Fiscal Studies
How does tax affect incorporation & business outcomes Institute for Fiscal Studies
Evaluating policy reforms that make the tax system fit for purpose Institute for Fiscal Studies
The determinants of performance-pay utilisation by firms and its consequences for firm behaviour, performance, and employee outcomes London School of Economics
The value of control: quantifying trade offs between asset ownership and inheritance tax planning Warwick University
The impact of increases in the minimum wage on low paid workers Low Pay Commission
Inheritance and lost tax revenue: Evidence from COVID deaths King’s College London
Estimating clean energy R&D in the UK University College London
Market Power, Productivity, and Economic Profits University of Kent
Parental leave: how much, and why, do employers enhance statutory entitlements; and what explains individual take-up? Institute for Fiscal Studies
Understanding drivers of pension saving Institute for Fiscal Studies