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Reducing Tax Evasion: What Have National Flags Got to Do With It?

Income tax evasion is one of the principal concerns that tax authorities face. In the United States, the Internal Revenue Service (IRS) estimates that tax… Read More ›

Nudging Businesses to Pay Their Taxes: Does Timing Matter?

Timing is an important aspect of policy design that is often overlooked by policymakers. Prompting people at different times can have drastically different levels of… Read More ›

Dividend Imputation and Corporate Tax Avoidance: The Unintended Consequences and Policy Implications

Taxation is an issue that galvanises Australian public and political opinion. Public debate has recently included persistent claims across a spectrum of commentators that some… Read More ›

What is Superannuation?

What is superannuation? What is its purpose? Survey a group of people on these questions and you’re likely to get as many answers as there… Read More ›

Effective Marginal and Average Tax Rates: An Italian Case Study

The Italian tax-benefit system, as many others, generates a number of marginal rates—the statutory tax rates and the implicit tax rates, determined by tax deductions… Read More ›