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Expanding access to administrative data: the case of tax authorities in Finland and the UK

Almunia, Miguel, Harju, Jarkko, Kotakorpi, Kaisa, Tukiainen, Janne and Verho, Jouko (2018) Expanding access to administrative data: the case of tax authorities in Finland and the UK. International Tax and Public Finance. ISSN 0927-5940

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Identification Number: 10.1007/s10797-018-9525-0#copyrightInformation

Abstract

We discuss typical issues in getting access to and using high‐quality administrative tax data for research purposes. We discuss research involving both quasi‐ and field experiments implemented together with the tax authority. We reflect on practical solutions that promote co‐creation of knowledge and reduce information asymmetries between researchers and practitioners, based on our experiences of working with the tax authorities in Finland and the UK. We provide examples of how to improve the overall research environment focusing on two successful case studies: the HMRC Datalab in the UK and the remote access to data from Statistics Finland. We propose two key arguments to persuade policymakers elsewhere to follow similar practices: improved data security and equality of access across researchers.

Item Type: Article
Official URL: https://www.springer.com/economics/public+finance/...
Additional Information: © 2018 Springer Nature Switzerland AG
Divisions: Government
Subjects: H Social Sciences > HB Economic Theory
JEL classification: C - Mathematical and Quantitative Methods > C8 - Data Collection and Data Estimation Methodology; Computer Programs > C81 - Methodology for Collecting, Estimating, and Organizing Microeconomic Data
C - Mathematical and Quantitative Methods > C9 - Design of Experiments > C93 - Field Experiments
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General
Sets: Departments > Government
Date Deposited: 20 Nov 2018 11:44
Last Modified: 20 Feb 2019 06:56
URI: http://eprints.lse.ac.uk/id/eprint/90617

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