Research and analysis

HMRC Datalab research projects to date

Updated 8 April 2026

HMRC Datalab research projects since May 2011.

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