Behavioural Insights

Religiosity and Tax Compliance: A Comparative Study between Malaysia and Turkey

The issue of tax compliance has been analysed over many years from different perspectives and recent works explore the perspective of personal moral values and… Read More ›

Are Financial Penalties an Effective Way to Penalise Deliberate Tax Evaders?

All OECD member countries use a tax penalty system, but how many evaluate the effectiveness of their penalties? My working paper attempts to evaluate the… Read More ›

The Role and Dimensions of Taxpayer Commitment in Tax Compliance Behaviour

A proposition by Meyer and Herscovitch (2001) that commitment should have a ‘core essence’ regardless of the context in which it is studied opens up… Read More ›

Evaluating Australian Environmental Taxes through Behavioural Economics: A Case Study of the Sydney Harbour Bridge Charge

In November 2017, the latest Climate Change Performance Index was released. The Index’s annual review of climate change policies in 60 countries confirmed that, in… Read More ›

All About Parliamentary Budget Office Costings

A key objective of the Parliamentary Budget Office (PBO) is to support a more informed policy debate. Part of that objective is achieved by providing… Read More ›

Quantifying the Effects of Child Care Subsidy Reform on Labour Supply, Child Care Demand and Household Finances for Two-Parent Households

Starting from July 2018, Australia’s current ‘complex and costly’ child care subsidy system will be replaced by a new single Child Care Subsidy (CCS), after… Read More ›