Behavioural Insights



Why it is important to revise the Laffer Curve today? Some may argue that the Laffer Curve is an outdated concept in fiscal policy, but… Read More ›

Rethinking the Laffer Curve From an Individual Approach: Evidence from the Spanish Income Tax

It has been long established in the social science literature that geographical location affects individual decision making, leading to uneven distributions of economic and social… Read More ›

The Geography of Corporate Tax Avoidance

In a recent article for the Tax Institute, published in the Australian Tax Forum, we explore the acceptance of the Australian e-filling system, myTax, using… Read More ›

Australian Taxpayers’ Propensity to Adopt myTax E-Filling

In addition to the small surplus forecast for the 2022-23 financial year, the coverage of the federal budget was dominated by the large expenditure items… Read More ›

Budget Forum 2023: A Small Investment in the Budget With a Big Policy Return?

Major natural disasters such as significant droughts inflict significant negative impacts on the local economy. In such circumstances, companies face a dilemma of mitigating adverse… Read More ›

Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought

Taxes create a number of incentives that lead households and firms to modify their economic decisions through evasion, avoidance, or real responses, in order to… Read More ›

The Elasticity of Taxable Income of Low-Income Earners: Bunching Evidence from Spain

Franking credits attached to dividends are a well-known and much-loved tax credit in share investments in Australia. However, franking credits have again been in the… Read More ›

Gaming the Dividend Imputation System: How Are Franking Credits “Shared” With Ineligible Investors?

Complexity is a recurring criticism of tax systems. Using the introduction of Real Estate Investment Trusts (REITs) in the United Kingdom, we examine how managers… Read More ›

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation

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