Economic research methodologies: application to tax evasion
主 讲 人:
leads to a significant loss of government revenue and a distortion of economic
incentives. The lecture will show how the economic analysis can allow us to
measure the extent of tax evasion and to identify the sectors where it occurs.
The decision to evade taxes is an economic choice, and will be explained using
recent developments in behavioural economics. The lecture will conclude with a
discussion of how economic modelling can be used to design better government
policy to reduce the amount of evasion.
Gareth has been Professor of Economics and Head of the
School since January 2017 and a Research Fellow at the Institute for Fiscal
Studies in London since 1998. He was previously a lecturer at the University of
Warwick, and Professor of Economics and Director of the Tax Administration
Research Centre at the University of Exeter.
is a Managing Editor of the Journal of Public Economic Theory and was managing
editor of Fiscal Studies from 1998 to 2013. His major research interest is in
public economics and his publications include Public Economics (1995),
Intermediate Public Economics (2006) and numerous papers in International Tax
and Public Finance, the Journal of Public Economic Theory, and the Journal of Public
Economics. He was one of the authors of the Mirrlees Review of the UK Tax
System. Gareth Myles has been an Academic Adviser to HM Treasury and HM Revenue
and Customs. He has also provided economic advice to international bodies
including the European Commission and the OECD.