Tax Compliance



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

As Sven Steinmo states in his book Taxation and democracy, “Governments need money. Modern governments need lots of money.” This is no less true today… Read More ›

More Bang for Your Buck: What Makes People Less Willing to Pay Tax?

Income tax evasion is one of the principal concerns that tax authorities face. In the United States, the Internal Revenue Service (IRS) estimates that tax… Read More ›

Reducing Tax Evasion: What Have National Flags Got to Do With It?

Timing is an important aspect of policy design that is often overlooked by policymakers. Prompting people at different times can have drastically different levels of… Read More ›

Nudging Businesses to Pay Their Taxes: Does Timing Matter?

The issue of tax compliance has been analysed over many years from different perspectives and recent works explore the perspective of personal moral values and… Read More ›

Religiosity and Tax Compliance: A Comparative Study between Malaysia and Turkey

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