Collection

HM Revenue and Customs: Research Working Papers

Research, analysis and evaluation working papers produced by or on behalf of HM Revenue and Customs.

• From: HM Revenue & Customs
• Published: 15 October 2014
• Last updated: 27 February 2025
  Show all updates

  1. 27 February 2025

     Added the research paper 'Estimating the wider economic benefit of Making Tax Digital' to the collection.

  2. 24 April 2024

     Added the research paper 'Labour Market participation and intra-UK migration of taxpayers'.

  3. 10 March 2022

     Added the research working paper 'Evaluating additional tax revenue from Making Tax Digital for VAT' to the collection.

  4. 16 December 2021

     The research working paper 'Estimating Scottish taxpayer behaviour in response to Scottish Income Tax changes introduced in 2018 to 2019' has been added to the collection.

  5. 23 November 2021

     Added 'Responsiveness of commercial transactions to Stamp Duty Land Tax' to Working Papers collection

  6. 25 March 2021

     Added 'The impact of coronavirus (COVID-19) on childcare use for Tax-Free Childcare customers' to 'Working papers'.

  7. 9 July 2020

     Added the publication 'Non-detection multipliers for measuring tax gaps' to the collection

  8. 15 October 2014

     First published.

Working Papers

• Estimating the wider economic benefit of Making Tax Digital
  • 27 February 2025
  • Research and analysis
• Labour market participation and intra-UK migration of taxpayers
  • 24 April 2024
  • Research and analysis
• Evaluating additional tax revenue from Making Tax Digital for VAT
  • 10 March 2022
  • Research and analysis
• Estimating Scottish taxpayer behaviour in response to Scottish Income Tax changes introduced in 2018 to 2019
  • 16 December 2021
  • Research and analysis
• Responsiveness of commercial transactions to Stamp Duty Land Tax
  • 23 November 2021
  • Research and analysis
• The impact of coronavirus (COVID-19) on childcare use for Tax-Free Childcare customers
  • 25 March 2021
  • Research and analysis
• Non-detection multipliers for measuring tax gaps
  • 9 July 2020
  • Research and analysis
• Diverted Profits Tax yield: methodological note
  • 31 July 2018
  • Research and analysis
• Econometric Analysis of Cigarette Consumption in the UK
  • 30 September 2015
  • Research and analysis
• Evaluation of Research and Development Tax Credit
  • 18 March 2015
  • Research and analysis
• Estimation of price elasticities of demand for alcohol in the UK
  • 16 December 2014
  • Research and analysis
• Evaluating the Impact of the Rural Fuel Duty Relief
  • 18 October 2013
  • Research and analysis
• Measuring customer experience: Customers find HMRC straightforward to deal with
  • 8 May 2012
  • Research and analysis
• Evaluating the Impact of Stamp Duty Land Tax First Time Buyer’s Relief
  • 28 November 2011
  • Research and analysis
• The practicality of a top down approach to the direct tax gap
  • 12 September 2011
  • Research and analysis
• Measuring the customer experience that the tax system is simple and even-handed
  • 10 December 2010
  • Research and analysis
• Econometric Analysis of Alcohol Consumption in the UK
  • 1 December 2010
  • Research and analysis
• Costing Customer Time
  • 5 January 2010
  • Research and analysis
• Evaluating the announcement of back-dated Anti-Avoidance Legislation
  • 9 April 2009
  • Research and analysis
• Measuring the “tax gap” – an update (2005)
  • 12 March 2008
  • Research and analysis
• Tax Gap Analysis for Direct Taxes (2008)
  • 11 March 2008
  • Research and analysis
• Evaluating the labour market impact of Working Families' Tax Credit
  • 9 June 2005
  • Research and analysis
• Welfare-to-Work, Wages and Wage Growth
  • 20 May 2004
  • Research and analysis
• Did Working Families’ Tax Credit work?
  • 9 June 2005
  • Research and analysis
• Take-up of Family Credit and Working Families’ Tax Credit
  • 15 December 2003
  • Research and analysis
• Estimating Models of Benefit Take-up
  • 15 December 2003
  • Research and analysis