Tax regulation

Alternate Term Label:
Tax compliance
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.

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...
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...