Dr Arun Advani spoke to the SMF and launched a new research paper on audits and tax revenue, as part of the SMF’s partnership with the Centre for Competitive Advantage in the Global Economy (CAGE).
How can HMRC address the critical problem of non-compliers?
Dr Advani’s latest research provides a thorough analysis of HMRC’s audit performance, and the potential scope and reward of policy change in relation to non-compliance. As part of his presentation, Dr Advani launched the report and discussed its conclusions. The SMF believes that Dr Advani’s work is a significant milestone in analysing HMRC’s audit performance and his conclusions merit real consideration among those shaping policy in this area.
About the Speaker
Dr Arun Advani is Assistant Professor in the University of Warwick’s Department of Economics, and Deputy Director at CAGE. He obtained a PhD in Economics from University College London and is a Research Fellow at the Institute for Fiscal Studies, focusing on energy and environmental policy. Arun’s present research focuses on tax compliance, auditing and taxation in developing countries.
About CAGE
Established in January 2010, CAGE is a research centre in the Department of Economics at the University of Warwick. Funded by the Economic and Social Research Council (ESRC), CAGE is carrying out a 10-year programme of innovative research. Research at CAGE examines how and why different countries achieve economic success. CAGE defines ‘success’ in terms of well-being as well as productivity. The research uses economic analysis to address real-world policy issues. The centre is distinctive in providing a perspective that draws on economic history as well as economic theory and is applied to countries at various stages of economic development.
Chair
James Kirkup, Director