In April 2018, two new Welsh-specific taxes came into effect, the first taxes to be introduced by a Welsh Government in nearly 800 years. The Welsh Revenue Authority (WRA) was established to administer the new taxes, with the mission of “working together to deliver a fair tax system for Wales”.

Using the WRA as a case study, the project aims to explore public sector innovation in the context of fiscal devolution in the first five years of a new tax authority. The research project will specifically examine:
1) The key factors enabling the WRA to implement its innovative ways of ‘doing tax’ in Wales as embodied by its core principles; and
2) The key factors preventing its practices, policies, and procedures from becoming ‘decoupled’ from its core principles.

The project will adopt a mixed method approach. Quantitative data will include surveys and statistical data. Qualitative data will include documents, interviews, and observations in the ‘field’ to provide deeper insights and context to support the quantitative data. An abductive approach informed by institutional theory, legitimacy theory and stakeholder theory will be employed to formulate research questions, propositions, and to interpret findings.