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).

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...

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea.

This paper studies the effects of increases in payroll tax thresholds on wages, employment and capital expenditure in Australia. The estimates within provide no evidence in favor of the hypothesis that a lower payroll tax burden increases wages, employment or capital expenditure.

This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax authorities...