Tax policy is the area of study that focuses on the design, implementation, and evaluation of taxes in order to achieve specific economic, social, and political goals. Researchers in this field analyze the impact of tax laws and regulations on individuals, businesses, and the economy as a whole. They also explore ways to make tax systems more efficient, equitable, and effective in generating government revenue. Key topics in tax policy research include tax reform, tax compliance, tax incentives, and the distributional effects of taxation. Overall, tax policy research aims to inform policymakers on how to best structure tax systems to achieve desired outcomes.