Study title

There are two data sets in relation to the two experiments conducted under the research. The first contains actual scores and declared scores in a self-reported laboratory pen and paper maths test under three treatment conditions with different information about the performance of other students. The second contains scores from on-line quiz conducted with some questions geared towards subjects area of expertise, and other questions geared away from it. The main research questions were to test if experimental evidence supported a model of lying containing a reference point to reflect a cost of lying in terms of a deviation from credibility as well as in terms of the size of lie. The tests were conducted in relation to an experiment whereby a reference point was set exogenously through social information (experiment 1) or endogenously through a subject's degree of perceived expertise (experiment 2). 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...