A literature review suggested that behavioral changes occur more rapidly when the learner assumed responsibility. Natural learning, an approach to help learners assume responsibility, was compared with the traditional strategy in seven field experiments. It produced more than twice as many...

The Commonwealth Government asked the Productivity Commisison to review cost recovery arrangements across the Government's regulatory,administrative and information agencies,and to develop guidelines for the future application of cost recovery.

This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of taxable...