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

Miguel Almunia, Jarkko Harju, Kaisa Kotakorpi (), Janne Tukiainen and Jouko Verho
Additional contact information
Kaisa Kotakorpi: VATT Institute for Economic Research

International Tax and Public Finance, 2019, vol. 26, issue 3, No 8, 676 pages

Abstract: 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.

Keywords: Administrative data; Data access; Field experiments; Tax administration (search for similar items in EconPapers)
JEL-codes: C81 C93 H20 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://link.springer.com/10.1007/s10797-018-9525-0 Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
Working Paper: Expanding access to administrative data: the case of tax authorities in Finland and the UK (2018)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:26:y:2019:i:3:d:10.1007_s10797-018-9525-0

Ordering information: This journal article can be ordered from
http://www.springer. ... ce/journal/10797/PS2

DOI: 10.1007/s10797-018-9525-0

Access Statistics for this article

International Tax and Public Finance is currently edited by Ronald B. Davies and Kimberly Scharf

More articles in International Tax and Public Finance from Springer, International Institute of Public Finance Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().