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Cheating the Government: Does Taxpayer Perception Matter?

Do people cheat because they can get away with it or because they feel that the rules are unfair? My recent paper examines this question… Read More ›

Is Tax Transparency Always a Good Thing?

Mounting criticism of national and multinational corporate tax avoidance has seen the introduction of a raft of new disclosure requirements in recent years. These include… Read More ›

Measuring the Social Impact of University-Based Pro Bono Tax Clinics: Co-Creating a Framework for Evidence-Based Evaluation

Australia is currently in the pilot year of a nation-wide university-based, pro bono tax clinic program to assist taxpayers who would otherwise not have access… Read More ›

Local Legislature Size Effects in Indonesia: Pork Barrel or Too Many Cooks in the Kitchen?

Classic “pork barrel” theory, as originally developed by Weingast et al (1981), argues that larger legislatures lead to increased spending, especially on capital, and the… Read More ›

What Dividend Imputation Means for Retirement Savers

The Australian Labor Party went to the 2019 Federal Election proposing a change in policy under which retirees not receiving an aged pension could only… Read More ›