Tax knowledge and tax manipulation: A unifying model

We provide a unified analysis of taxation and taxpayer education when individuals have an...

Optimal deductibility: Theory, and evidence form a bunching decomposition

I define a new tax instrument, the ‘deductibility rate’, which specifies the proportion of eligible expenses a taxpayer may deduct when preparing her...

Optimal progressive income taxation in a Bewley-Grossman framework

We study optimal income tax progressivity in an environment where individuals are exposed to idiosyncratic income...

Modelling Australian corporate tax reforms: updated for the recent US corporate tax changes

As a small open economy, Australia can expect that foreign investors will add our corporate tax burden to the hurdle rate of return that they require to...