Skip navigation
Skip navigation

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


File Description SizeFormat Image
WP57.pdf285.26 kBAdobe PDFThumbnail
2734-~!9.XSH349 BUnknown

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator