Tax research

The Tax Centre delivers independent evidence to improve tax efficiency. To do this, we ensure that research is readily accessible to the public.

The Tax Centre was launched in January 2018, drawing together existing National Audit Office and University of Birmingham publications.

Going forward, the Tax Centre will assemble, progress and critically assess practical and academic economic, financial, behavioural science and legal evidence about issues such as:

  • Behavioural economics insights into tax administration
  • Assessing the tax gap
  • The impact of making tax digital
  • Tax evasion and avoidance
  • Customer service
  • Transformation of the tax system

The Tax Centre will continue to identify gaps in the evidence base, and we invite you to contact us with feedback or further ideas for Tax Centre research. 

Recent NAO studies

Recent Birmingham studies

Back to the NAO-University of Birmingham Tax Centre homepage