Behavioural Insights



One of the most well-established practical observations in economics is that when we give an unemployed person a payment, it tends to delay their return… Read More ›

What Happened When We Gave Unemployed Australians Early Access to Their Super?

We examine the relation between the riskiness of chief executive officers’ (CEOs’) sports hobby and firms’ aggressiveness in tax planning. We expect that individuals develop… Read More ›

CEO Sports Hobby and Firms’ Tax Aggressiveness

Japan ranks 120th among 156 countries in terms of its gender gap, according to the Global Gender Gap Report of 2021. The rate of women’s… Read More ›

Why Women Work the Way They Do in Japan: Roles of Fiscal Policies

All Australians are covered by Medicare, which provides free care in public hospitals and subsidises primary care, specialist treatment, and medicines. Despite this, every year,… Read More ›

How Do Older Adults Respond to Private Health Insurance Rebates?

Governments are dependent on a high degree of voluntary compliance with tax laws. Therefore, there is much to be gained in understanding what things may… Read More ›

Fairness, Legitimacy and Tax Compliance

Although generally women are believed to be more risk-averse, and more likely to follow regulations, researchers provide mixed evidence on whether female executives are more… Read More ›

Are Female Chief Financial Officers Less Tax Aggressive Than Males?

Many governments provide tax concessions for private pension contributions. These concessions are designed to increase households’ self-reliance in retirement and reduce government expenditure on public… Read More ›

Do Caps on Superannuation Tax Breaks Really Improve the Budget?

Worldwide, obesity has nearly tripled since 1975 because of changes in diet and physical activity patterns. This is a cause for concern as overweight and… Read More ›

Use of a Virtual Supermarket to Study the Effectiveness of Health-Related Food Taxes and Subsidies

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