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. We show that varying the timing of a reminder letter...

BETA partnered with the Australian Tax Office to design and test behaviourally informed methods of communications aimed at improving compliance among businesses in the Deferred GST Scheme.

On 26 March 2018, the Senate referred an inquiry into the ‘Commitment to the Senate’ issued by the Business Council of Australia on 21 March 2018, and commitments to stronger wages and employment to the Senate Economics References Committee for inquiry. This is the interim report from that inquiry.

By international standards, Australia’s business tax system combines a high company tax rate of 30 per cent with low taxation of domestic investors through dividend imputation. This prioritising of domestic investors over foreign investors is at odds with the evidence in this paper that the marginal investor is foreign. Better aligning Australia’s business tax system...

This is the final report of the inquiry by the Senate Economics References Committee into corporate tax avoidance in Australia.