Person
Lilia Arcos Holzinger
Working paper
Behavioural insights of tax compliance: an overview of recent conceptual and empirical approaches
Many tax policies in Australia and comparable countries are based on a completely rational individual decision maker. However, recent evidence in the fields often referred to as behavioural insights (combining behavioural economics and psychology) have shown that people are neither completely rational not completely irrational. Rather, they exhibit predictable biases that reduce the probability of...