Behavioural Insights



Most people don’t like paying tax. Nor do people like paying more tax than they do currently. Recent global media attention has focused especially on… Read More ›

We Need to Know more About Taxpayer Responses to Tax Changes: The New Zealand Perspective

In recent times of fiscal stress during and after the Global Financial Crisis many countries announced tax amnesties. Spain, Greece, Portugal and Italy were among… Read More ›

The Occurrence of Tax Amnesties: Theory and Evidence

People live much longer than before, especially in developed countries, owing to medical advancements and overall improvement in living conditions. Therefore, we face more complicated… Read More ›

Annuity and Estate Taxation in an Entrepreneurship Model

I recently had the pleasure of attending the 2016 International Institute of Public Finance Annual Congress in Lake Tahoe, USA – this blog post is a… Read More ›

Notes from the IIPF Annual Congress

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

Much of the current debate in international tax policy focuses on multinational corporate groups who use “aggressive” tax planning to minimize the group tax burden.… Read More ›

Tax Rate Biases in Tax Planning Decisions: Experimental Evidence

Australia’s incumbent Government is hitching its election campaign pitch on tax cuts to boost jobs and growth but their claims aren’t borne out by the… Read More ›

Dismantling the Jobs and Growth Mantra: What the Research Really Says About Tax Cuts

Tax salience is a relatively new field of economic research, which emphasises that the way in which taxes are displayed can affect how they influence… Read More ›

Brief: Tax Salience

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