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Towards evidence-based tax administration

Wenzel, Michael; Taylor, Natalie


An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the effects of tax-reporting schedules are considered to illustrate the logic, potential challenges and outcomes of such an approach. Third, we discuss the main principles of an evidence-based approach, as well...[Show more]

CollectionsANU Research Publications
Date published: 2004
Type: Working/Technical Paper


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