Behavioural Insights

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 ›

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 ›