We examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018. Unlike studies from other countries, we find sharp bunching at all kink points. The estimated Elasticities of Taxable Income (ETI) range from effectively zero for...

Economists and sociologists recognize taxation as an important element of the life of individuals. As the tax system and policies of each country reflect the characteristics of the country's social, political, cultural and economic structure, tax systems differ according to the characteristics...

The "Tax Translator" offers much needed advice and guidance on tax compliance for institutions of higher learning College and university officials often are unaware of their institutions' tax obligations. Especially for institutions without designated tax compliance officers, the consequences of...