This paper studies the compliance behaviour of new entrants to the tax system using data from a large-scale natural field experiment that was implemented in collaboration with the Australian Taxation Office (ATO).

This paper contributes to the growing literature on the effect of gender norms on social and economic outcomes. It expands on previous research on domestic violence, by considering both physical and emotional violence. The authors examine violence across the entire population, not just among disadvantaged groups.

Very little is known about the efficient collection of fines, despite their indispensable contribution to local government budgets. This paper fills a gap in the literature by studying the effectiveness of deterrence (enforcement) and non-deterrence (social norms) letters that aim to improve the collection of traffic and parking fines.

This paper examines whether, in light of the advances in technology and digital take-up rates, the benefits and compliance cost savings of applying accounting income to determine tax liabilities for small business now outweigh previous arguments that rejected such proposals.

In the paper, the authors study the incidence of capital income taxation in a dynamic general equilibrium model with heterogeneous firms and lifecycle households.