Effective and efficient corporate tax enforcement. This project uses economic theory and experimental tests in order to inform tax authorities on how to best audit tax receipts from corporations. The project will result in advice on how audit resources should be allocated across firms, if minimising corporate tax evasion and at the same time maximising social welfare are the authority's objective.
Estimating the impact of fiscal stimulus on household expenditure. The tax bonus payments of the $42 billion Nation Building and Jobs Plan were among the largest fiscal policy packages in the developed world. This project applies a new methodology to estimate the short-term impact of this cash handout on consumer spending, allowing better modelling of the Australian economy.