Dr Nicolette Makovicky has published the policy paper Migrants and Taxes. Challenges of fiscal inclusion in the digital age, co-authored with Dr Dora-Olivia Vicol of the Work Rights Centre. The report is based on the Taxing Migrants project, which brought together the expertise of frontline advisors from the Work Rights Centre with scholars of migration and tax at the University of Oxford (OSGA/COMPAS). We set out to understand how migrants understand the UK tax system; how the COVID-19 pandemic impacted their ability to navigate it; and uncover how migrants use their taxpayer status to negotiate their relationship to employers and the host country.
We identified significant barriers to the fiscal inclusion of migrants: barriers of English, IT literacy, and differences in tax cultures have left many migrants unable to navigate the UK’s tax system independently. This has contributed to the rapid growth of an un-regulated industry of self-styled, for-profit accountants who offer tax advice to migrants with little accountability. Read the complete report here.
The Taxing Migrants project was funded by an ESRC IAA KE Dialogues grant (2106-DIAL-674).