Mike Hawkins | Head Data, Policy & Co-ordination team, KAI Presentation given to: KAI International Conference on Taxation Analysis & Research, 2 Dec 2011. The HMRC Datalab. What is the HMRC Datalab?. The idea
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Presentation given to:
KAI International Conference on Taxation Analysis & Research, 2 Dec 2011The HMRC Datalab
A secure environment where researchers can access confidential taxpayer and customs data to do research that benefits HMRC
Improved evidence base and transparency with appropriate safeguards
We have learned lessons from the ONS
Same principles, similar governance arrangements and training as VML
Though there are some differences
Reasons for supplying data – we are governed by a different Act. The Commissioners for Revenue and Customs Act (2005). All research using HMRC data must benefit HMRC.
Following the principles of the VML:
Valid research purpose of interest to HMRC
Trusted researchers from trusted institutions
Anonymisation of data
Controlled IT environment
Disclosure controls of any output
Safe projects, safe people, safe data, safe setting & safe outputs.
Administration/ efficiency improvements
Administrative burdens/ customer-related research
Data quality issues and survey design
Further details available on our website:
Company births and deaths: investigating the role of taxation
Devereux, Loretz, Liu (Oxford, Bayreuth)
What happened to UK exports before, during and after the global financial crisis?
Kneller et al (Nottingham)
The Effect of Property Taxes on Reported Property Values: Evidence from Notches in the UK Stamp Duty
Best, Kleven & Slemrod (LSE, Michigan)
The sensitivity of UK manufacturing firms to extreme weather events
Martin & Muuls (Imperial, LSE)
Send us a research proposal
We will consider against our priorities and let you know the outcome
Researcher and their institution must sign contracts
Arrange a date to come in, complete datalab training and start research
Full details at http://www.hmrc.gov.uk/datalab/apply.htm
Initially four datasets:
Value added tax
Stamp Duty Land Tax
Non-EU Trade Statistics (plus EU Trade Statistics post-2008)
Variable names and descriptions are available on our website:
Next datasets under consideration:
Tax Credits (administrative data linked to panel survey)
Significant benefits for research potentially available from linking HMRC datasets together and to:
HMRC survey data
ONS survey data
Other data sources?
ESRC/ UK Data Archive report on HMRC datalab considered 3 options for matching other data to HMRC data in a secure environment
Currently working on data linking strategy
Report accessible via http://www.hmrc.gov.uk/datalab/links.htm
All suggestions welcome
HMRC/HMT/ESRC Tax Administration Research Centre – the Datalab will be
a key resource for the proposed Research Centre in:
testing and evaluating the impact of compliance interventions on tax behaviours;
developing new approaches to tax modelling and forecasting;
linking tax administration data with survey and other (OGD) data; and,
analysis to better understand tax design and operations.
Research Centre will also, hopefully, develop capacity in the external
research community to make use of these data
Successful applicants will have to sign legal agreements.
The researcher’s agreement states they are subject to the duty of confidentiality set out in section 18(1) of the Commissioners for Revenue and Customs Act 2005.
This states that officials may not disclose information held by Revenue and Customs.
Any breach of confidentiality can lead to criminal prosecution under section 19 of that Act.
Due to the strong penalties it is important that researchers know what can/cannot
be done in the Datalab
All researchers must go through training which will explain this as well as go through disclosure control examples, demonstrating what outputs are safe/unsafe.