Tax Administration



The latest 2017 Organisation for Economic Co-operation and Development (OECD) statistics on the resolution of tax treaty disputes, through the unique tax treaty resolution mechanism… Read More ›

The Optimal Way to Resolve Tax Treaty Disputes: Litigation or Arbitration?

“If we have always considered the revenues as the sinews of the commonwealth…” (si vectigalia nervos esse rei publicae semper duximus…) (Cic. Manil. 17). It… Read More ›

Politics of Taxation in the Roman Empire

Ever wondered how much of the Federal Government’s taxes never gets collected? This is obviously an important and challenging question for government, policy makers and… Read More ›

Mind the (Tax) Gap—It’s Bigger Than You Probably Think!

Large organisations are important for a country’s state budget. A considerable proportion of these organisations pay corporate income tax, but they also act as withholding… Read More ›

Trust and Power-Based Regulatory Strategies as Pathways Towards Corporate Tax Compliance

While many countries use tax-related whistleblowing programs, the direct effect of these mechanisms is usually negligible (approximately, 0.05% in the US, and even less than… Read More ›

The Deterrent Effect of Whistleblowing on Tax Collections

The closing panel of our recent Behavioural Economics and Public Policy conference included leading politicians and policy makers sharing their views on behavioural insights (BI)… Read More ›

Behavioural Insights and Public Policy: A Discussion – Part 2

The closing panel of our recent Behavioural Economics and Public Policy conference included leading politicians and policy makers sharing their views on behavioural insights (BI)… Read More ›

Behavioural Insights and Public Policy: A Discussion – Part 1

Previously on the blog, Melinda Jone evaluated Australia’s tax dispute resolution system  in the context of the Australian Taxation Office’s reinvention program. In this piece,… Read More ›

Evaluating the Tax Dispute Resolution System in the United States: A Dispute Systems Design Perspective

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