Do payroll tax cuts for Australian firms affect their use of capital and labor?

This paper studies the effects of increases in payroll tax thresholds on wages, employment and capital expenditure in Australia. We use data from the...

Nudging businesses to pay their taxes: Does timing matter?

This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of...

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)...