Study title

The data contains the experimental response from subjects recruited through Prolific in the completion of a tax form for a series of business expenses associated with a small business owner. Upon completion of the initial tax filing tasks, subjects were potentially shown a report with further information about their tax return - specifically a feedback report with nudges to act on the information provided. The primary research questions were: Can correct nudges embedded within tax filing software increase compliance? What effect may incorrect nudges embedded within tax filing software have on compliance? Are particular forms of nudges more effective in raising compliance than others?Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. The role of the Tax Administration Research Centre is to deliver research that enhances tax policy and provides lasting benefit to the economy. There are many research tools that can contribute to this goal but the greatest success will be achieved by combining a range of research methodologies and disciplines. The Centre will unite researchers from two institutions with distinguished reputations for research into tax administration and tax design. Complementary abilities and methodologies will be brought together to address a wide range of intersecting research projects. The research methodologies will include economic modelling, econometric analysis, experimentation, numerical simulation, and qualitative analysis. In undertaking its work the Centre will make extensive use of the HMRC/HMT Datalab to permit innovative empirical work to be undertaken. Some examples of the research projects to be conducted at the Centre are: Risk-based auditing and taxpayers' responses will investigate the reaction of taxpayers to audits, and how this will change the pattern of compliance...