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
Copy

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.

picture_as_pdf

picture_as_pdf
subject
Published Version
Available under Creative Commons: Attribution 4.0

Download

Atom BibTeX OpenURL ContextObject in Span OpenURL ContextObject Dublin Core MPEG-21 DIDL Data Cite XML EndNote HTML Citation METS MODS RIOXX2 XML Reference Manager Refer ASCII Citation
Export

Downloads