Why do Jacks and Jills go up the hill to pay their taxes?

This research examines three psychosocial factors of tax compliance (tax communication, tax literacy and shaming) with particular focus on self-employed individual taxpayers based in Australia and Pakistan. Data is being collected by conducting surveys and interviews in the two jurisdictional settings. Furthermore, the study proposes new behavioural insights capable of enhancing tax policy decisions, delivery, and evaluation by applying a distinct policy tool known as the MINDSPACE policy framework. The aim is to understand the way the factors influence compliance decisions, and recommend policies that are more equitable and that promote compliance, so that everyone pays their fair share.