Behavioural Insights



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?

We evaluate the employment effects of Australia’s Mature Age Worker Tax Offset (MAWTO) using administrative data from the taxation office.  Our study shows how large-scale… Read More ›

Australia’s Mature Age Worker Tax Offset: The Employment Effects and Fiscal Cost Consequences

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?

Research has shown that early childhood experiences can have large effects on later life outcomes. Yet little is known about the lasting effects of family… Read More ›

Baby Bonuses: Natural Experiments in Cash Transfers, Birth Timing and Child Outcomes

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

All OECD member countries use a tax penalty system, but how many evaluate the effectiveness of their penalties? My working paper attempts to evaluate the… Read More ›

Are Financial Penalties an Effective Way to Penalise Deliberate Tax Evaders?

A proposition by Meyer and Herscovitch (2001) that commitment should have a ‘core essence’ regardless of the context in which it is studied opens up… Read More ›

The Role and Dimensions of Taxpayer Commitment in Tax Compliance Behaviour

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