ESRC-HMRC Tax Administration Centre

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London skyscrapers

The characteristics and incomes of the top 1%


The richest members of our society get a lot of attention. Much of the public conversation about economic inequality is concerned with, loosely, the top 1%, how different they are from the rest, how they got to where they are, and what – if anything – policy should do about it. This briefing note uses data from HMRC’s income tax records to document some key facts about the highest-income people in the country.

6 August 2019

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Who does and doesn’t pay taxes?


This briefing note summarises new research on which types of people under-report the taxes they owe, and what effects audits have on government revenue.

26 October 2017

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The dynamic effects of tax audits

Working Paper

Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for individual income taxpayers.

26 October 2017