Andy Summers

My research focuses on taxation of top earners and the wealthy. I use tax data to study the characteristics, behaviours and impacts of High Net Wealth Individuals (HNWIs), particularly how they plan their tax affairs and respond to the tax system. I combine technical expertise in tax policy with quantitative methods and data science, via collaborations with economists and other social scientists. Together with Arun Advani, I lead a team of researchers working at HMRC Datalab, the secure research facility of the UK’s tax authority.