Congratulations to Associate Professor Ralph Bayer, who has been successful in the current round of ARC Discovery grants. His proposal is entitled "Effective and efficient corporate tax enforcement" and he will be working with partner investigators, Professor Frank Cowell (London School of Economics) and Associate Professor Rupert Sausgruber (University of Innsbruck). The funding is for 3 years.
The research will use economic theory as well as experimental tests to investigate the optimum audit methods to apply to tax receipts from corporations. The project will result in advice on how audit resources should be allocated across firms, where the objective is to both minimise corporate tax evasion and at the same time maximise social welfare.