Behavioural Insights



The classical trade-off between equity and efficiency is central to income tax policy. On the one hand, higher taxes imply more resources to redistribute; but… Read More ›

What Do We Know About Taxpayer Responses to Tax Changes?

The fraud triangle is a three-factor theory of why people commit fraud. Today, the fraud triangle is perhaps most visible in the accounting field. In… Read More ›

The Fraud Triangle and Tax Evasion

Under ‘Mutual Obligations’, the Government requires the unemployed to complete activities such as attending appointments with their employment services provider, searching and applying for jobs… Read More ›

‘Mutual Obligations’ Hinder Rather Than Help Jobseekers to Find Work

Amid debate about increasing the levels of job search compliance and threat of sanctioning those considered ‘job snobs’, it is time to engage in dialogue… Read More ›

It’s Time for a Cross-Disciplinary Conversation About the Effectiveness of Job Seeker Sanctions

Fiscal sustainability and optimal fiscal policy are central issues to demographic changes. Without reform, studies suggest that the current United States social security system will… Read More ›

Age-Dependent Risk Aversion: Re-Evaluating Fiscal Policy Impact of Population Ageing

Being unemployed is difficult, and unemployment payments are designed to ensure that job seekers are generally financially better off from increasing their hours of work.… Read More ›

The Effect of Penalties on Job Seekers

Policymakers are increasingly relying on behavioural interventions with the aim of improving individual decisions. These interventions have become known as ‘nudges’ following the similarly titled… Read More ›

Nudges Are No Substitutes for Classical Economic Policy Instruments

Tax avoidance of large corporations has been a topic of public and academic debate for decades. Major trends such as globalisation and the increasing importance… Read More ›

The Impact of Country-by-Country Reporting on Corporate Tax Avoidance

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