Behavioural Insights

Nudging Businesses towards Tax Compliance

“Are other taxpayers paying their fair share, or am I the only one?” Answers to questions like these are crucially important for own subsequent compliance… Read More ›

Reforming the GST on Food in Australia – Part 1: Costs and Benefits

Australia experienced a strong increase in public debt levels after the 2008-09 Global Financial Crisis. Due to the limited scope for public spending cuts, it… Read More ›

Tax Avoidance: Rational Ignorance of Law

The past decade has witnessed a growing interest in researching tax avoidance in a range of disciplines outside the traditional accounting and law —— from… Read More ›

Budget Forum 2017: Who Will Wear the Bank Levy?

The 2017 Commonwealth Budget proposed to introduce a levy on some deposits of the five large banks from July 1, 2017. The levy is expected… Read More ›

Budget Forum 2017: A Budget That Invests in Evidence?

When we look at Federal Budgets, it is hard to not get overwhelmed by the sheer scale of some of the announcements. A few billion… Read More ›

Does It Pay to Work? – The Case of a Single Parent with 4 Children

Despite some analysis from the media suggesting single parents might find being on welfare more attractive than working, more than half of sole parents in… Read More ›