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.
International comparisons of retirement decisions and well-being of mature age populations: applied micro-economic analyses. Australia needs a pension reform to promote longer working lives of mature people in a health- and productivity-enhancing way, that is also financially sustainable. This study uses cutting-edge methodology and data to analyse decisions surrounding how mature people disengage from employment towards their eventual permanent retirement, and how these decisions relate to thei ....International comparisons of retirement decisions and well-being of mature age populations: applied micro-economic analyses. Australia needs a pension reform to promote longer working lives of mature people in a health- and productivity-enhancing way, that is also financially sustainable. This study uses cutting-edge methodology and data to analyse decisions surrounding how mature people disengage from employment towards their eventual permanent retirement, and how these decisions relate to their health and well-being. It compares and contrasts Australia with the UK, Germany and the US to derive lessons for developing evidence-based pension reform. International comparative research enables the identification of important policy, institutional and/or cultural differences and lessons that may well be missed by single country studies.Read moreRead less