Pages tagged by "Tax compliance"

Behavioural insights and business taxation: Evidence from two randomized controlled trials

This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO)...

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...

Updated:  25 February 2016/Responsible Officer:  Crawford Engagement/Page Contact:  CAP Web Team