Tax regulation

Tax compliance

Briefing paper

Ending the race to the bottom: why the UK should seize the opportunity to support a global minimum corporation tax

Since taking office, US President Joe Biden has put forward a bold plan for international cooperation to stop tax avoidance by multinational companies. The UK has every reason to support the Biden Administration's plan for a global minimum corporation tax, this paper argues, and for...
Discussion paper

Bye-bye tax returns: a standard deduction for lower, simpler, and fairer taxes

This discussion paper proposes a straightforward and achievable tax reform—a standard deduction—that would lift billions of dollars worth of dead weight off taxpayers' shoulders every year.
Working paper

Trying to make a good first impression: a natural field experiment to engage new entrants to the tax system

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).

NSW Review of federal financial relations: final report

This final review report finds that while the federation had served the nation well, creeping centralisation and an increasing administrative burden in the financial relations between the Commonwealth and the states has prevented the nation from being as economically efficient as we can be.

Never let a crisis go to waste: social policy opportunities from COVID-19

In this paper, the authors share a range of ideas relating to health, labour markets, the tax and transfer system, gender equality, education, housing, and criminal justice. The aim is to provide an optimistic, forward-looking counterpoint to what has undoubtedly been a catastrophic year.
Working paper

Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea

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

Researching the drivers of tax compliance behaviour among the wealthy and ways to improve it

This UK research aimed to understand: how wealthy people see themselves; what shapes their behaviour; how they plan and structure their tax affairs; how they view tax avoidance and evasion; and how HMRC could encourage voluntary compliance with the taxation system.

Australian Taxation Office – enforcement of debt recovery

The Australian Small Business and Family Enterprise Ombudsman has researched the issue of debt recovery action taken by the ATO against small businesses while the disputed matter was before the Administrative Appeals Tribunal. The investigation found that such action can severely impact upon a person's...
Journal article

Using behavioural insights for citizen compliance and cooperation

This review takes two contrasting areas where behavioural insights have been used: tax collection where government policy is compulsory (i.e. requiring compliance), and energy use where social objectives are non-compulsory, and achieved more by persuasion and encouragement.
Working paper

Commitment to pay taxes: a field experiment on the importance of promise

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment...
Working paper

Decoding the regulatory enigma: how Australian regulators should respond to the tax challenges presented by bitcoin

Bitcoin and its underlying technology present a range of opportunities, but also a number of significant challenges, especially for regulators. Not least of these challenges surround ensuring bitcoin’s fair and effective taxation. In this respect, bitcoin raises two key questions. First, as bitcoin is a...
Conference paper

Property tax reform a contribution to housing affordability and challenges for government in Australia

This paper examines the relationship and emerging trends between State government taxes which impact on entry to homeownership and examines options for the move from transaction taxes to a recurrent tax on land.