Applying behavioural insights to the tax system in Australia

将行为洞察应用于澳大利亚的税收制度

• 批准号: LP160100810
• 负责人: Prof Robert Breunig
• 金额: $ 14.97万
• 依托单位: The Australian National University
• 依托单位国家: 澳大利亚
• 项目类别: Linkage Projects
• 财政年份: 2016
• 资助国家: 澳大利亚
• 起止时间: 2016-12-15 至 2019-12-14
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/LP160100810
• 关键词: Applying; behavioural; insights; tax; system

Applying behavioural insights to the tax system in Australia. This project aims to improve compliance and payment in the Australian tax system. It aims to tackle debts of individuals and businesses, the most challenging aspect of tax systems, by applying behavioural insights to design innovative payment interventions and conducting rigorous randomised controlled trials to evaluate their effects. An empirical analysis will account for heterogeneity in treatment responses, and the findings will be combined with a study of regulatory and administrative processes to support the ultimate goal of a legitimate, fair, cost-effective and responsive tax system.

将行为洞察应用于澳大利亚的税收制度。该项目旨在改善澳大利亚税收制度的遵守和支付情况。它旨在解决个人和企业的债务问题，这是税收制度中最具挑战性的方面，方法是应用行为洞察力来设计创新的支付干预措施，并进行严格的随机对照试验来评估其效果。一项实证分析将说明处理反应的异质性，研究结果将与监管和行政程序的研究相结合，以支持建立一个合法、公平、具有成本效益和反应灵敏的税收制度的最终目标。