Behavioural Insights



When the Australian Taxation Office (ATO) introduced the e-filing and pre-filled income tax data systems, the ambition was bold: increasing compliance behaviour; reducing the complexity… Read More ›

Insights from D10 Deductions After a Decade of Digital Reform

Policymakers and economists have long assumed that high-income individuals save most of a temporary increase in income. This belief has shaped fiscal policies, leading to… Read More ›

New Evidence Shows High-Income Earners Spend More of Their Income Shocks Than Expected

Australia’s fertility rate has dropped to a historic low of about 1.5 births per woman – well below the replacement level of 2.1. At the… Read More ›

Pension Reforms and Fertility: The Intergenerational Impact of Grandmothers’ Eligibility

Housing prices have soared in major cities around the world. In Australia, this is particularly true in Melbourne and Sydney, where prices jumped by 120%… Read More ›

Come One, Come All? How Housing Prices Respond to Taxes on Foreign Buyers of Residential Properties

We conducted a study to examine how the 2011 Queensland Floods affected people’s incomes, tax deductions, and taxes owed. As natural disasters become more frequent… Read More ›

Paying Income Tax After a Natural Disaster

Australia’s tax system is needlessly complex, and that’s making it costly in ways that aren’t obvious. New research from our team at the Australian National… Read More ›

Rounding Up: How Our Research Used Round Numbers to Zero in on Tax Evasion

Taxes on personal income prompt behavioural responses as individuals seek to maximise their well-being, often by minimising their tax burden. The elasticity of taxable income… Read More ›

Individuals’ Responsiveness to Marginal Tax Rates: Evidence from Bunching in the Australian Personal Income Tax

Around 45% of Australians have private hospital insurance, despite access to free public hospital care through Medicare. One reason so many Australians are privately insured… Read More ›

How Do Government Incentive Policies Affect the Demand for Private Health Insurance in Australia?

1 2 3 … 11
top