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.

This analysis of stage three of the government’s income tax plan shows high-income earners will get 95% of the benefit, while three-quarters of taxpayers get no benefit at all.

This analysis of the long term impacts of bracket creep shows that Australian taxpayers at all income levels have received more in tax cuts than they have lost through bracket creep – in other words, they have already been overcompensated for bracket creep.

This discussion paper has been released to seek views on a proposal to implement a levy on international visitors travelling to New Zealand to fund tourism infrastructure and conservation.