The Lab brings together independent research projects and studies exploring how digital tax-control systems are designed, introduced, adopted and experienced in practice.
The Lab develops independent research around real-world tax-control challenges, combining policy, technology, implementation and behavioural perspectives to produce useful evidence, findings and recommendations. Commissioned or client-confidential research is not listed here unless it has been explicitly approved or intended for publication.
The Receipt Research Project (RRP) is an independent behavioural study examining how people find, read and understand information presented on sales receipts. The research focuses on the practical usability of receipt information, including how…
An exploratory field study examining how tourists interact with receipts in everyday retail and service transactions, and the extent to which, under their unique circumstances, their behaviour can contribute to consumer-side tax compliance control.…
