Tax Administration



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

For at least two decades Australia has had a self-assessment tax system. In this system, the binding rulings regime introduced in 1992 and revised in… Read More ›

Estopping the Commissioner to Ensure Fairness in the Tax System

Raising debts without legal authority is wrong – and illegal. Centrelink’s Online Compliance Intervention System, colloquially known as robo-debt, raises social security debts without adequate… Read More ›

Social Security and Robo-Debt

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