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...

Addresses the issue of foreign trusts in New Zealand in light of the Apr 2016 revelation by the International Consortium of Investigative Journalists (ICIJ) and the German newspaper Süddeutsche Zeitung of documents, taken from the Panamanian law firm Mossack Fonseca and now referred to as the 'Panama Papers', relating to trusts and companies in several...

This interim report summarises the findings of the Senate Inquiry into corporate tax avoidance and aggressive minimisation, after holding five public hearings and receiving more than one hundred submissions. Given both the public interest and new issues that have been raised over the course of the inquiry, it will continue through the latter half of...

The findings of this study show that tax evasion is considered to never be justifiable by the majority of people in each country. But the data also show that a large minority in each country consider tax evasion to be justifiable in some cases.

Dissatisfaction with university courses undermines a sense of obligation to repay Higher Education Contribution Scheme debt, which in turn impairs tax morale and triggers tax evasion, writes Elixa Ahmed. HECS policy has, therefore, been counter-productive in practice in building legal compliance despite its rigorous economic developments and its intuitive appeal to policy makers. Policy needs...