Behavioural Insights



Tax thresholds are everywhere in Australia’s tax system. They often seem well intentioned—simplifying administration or shielding smaller businesses from complex tax obligations. But thresholds also… Read More ›

Pulling Up Short: The Efficiency Cost of Tax Thresholds

Our recently published article in the eJournal of Tax Research describes how Chi-square Automatic Interaction Detection (CHAID) analysis, a type of decision tree modelling, was… Read More ›

Using CHAID Analysis to Understand Tax Compliance Costs

Australia, like many countries, wrestles with a familiar trade-off in tax design: simpler systems cut compliance costs and widen access, but they may also open… Read More ›

Tax Simplicity, or Simplicity of Evasion? What France’s Self-Employment Regimes Teach Us

The Global South needs financial resources to improve health and education, reduce inequality, and spur economic growth. Corporate taxation is a significant source of revenue… Read More ›

Stemming Aggressive Tax Practices for Economic Development: Can Formulary Apportionment Help Developing Nations?

Amid rising public debt, persistent inflation, and expanding public expenditure, many governments are turning once again to tax reforms to strengthen their fiscal positions while… Read More ›

Rethinking the Laffer Curve: What It Tells Us About Modern Tax Reforms

Every nation relies on tax revenue to fund schools, hospitals, roads, and other public services. With its ambitious social and economic goals, collecting enough revenue… Read More ›

From Scorecards to Social Contracts: Rethinking Indonesia’s Tax Strategy

Salience, the ‘S’ in the UK Behavioural Insight Team’s MINDSPACE framework, captures the idea that individuals are more likely to act on stimuli that are… Read More ›

Salience in Tax Policy: Why What Stands Out, Sticks

In July 2023, a proposal to tax international students as a revenue-raising tool briefly surfaced but was quietly shelved. Since then, political parties have turned… Read More ›

Cashing in or Losing Out? The Economic Cost of Taxing International Students

1 2 3 … 12
top