1.

Valerie Braithwaite and Monika Reinhart
The Taxpayers' Charter: Does the Australian Tax Office comply and who benefits?
(pdf full version) (abstract pdf)

December 2000

2.

Valerie Braithwaite
The Community Hopes, Fears and Actions Survey: Goals and measures
(pdf full version) (introduction/abstract)

March 2001

3.

Valerie Braithwaite, Monika Reinhart, Malcolm Mearns and Rachelle Graham
Preliminary findings from the Community Hopes, Fears and Actions Survey
(pdf summary and codebook full version) (introduction/abstract)

April 2001

4.

Malcolm Mearns and Valerie Braithwaite
The Community Hopes, Fears and Actions Survey: Survey method, sample representativeness and data quality
(pdf full version) (abstract pdf)

April 2001

5.

Yuka Sakurai and Valerie Braithwaite
Taxpayers' perceptions of the ideal tax adviser: Playing safe or saving dollars?
(pdf full version) (abstract pdf)

May 2001

6.

Michael Wenzel
The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity
(pdf full version) (abstract pdf)

June 2001

7.

Michael Wenzel
Misperceptions of social norms about tax compliance (1): A prestudy.
(pdf full version) (abstract pdf)

June 2001

8.

Michael Wenzel
Misperceptions of social norms about tax compliance (2): A field experiment
(pdf full version) (abstract pdf)

June 2001

9.

Natalie Taylor
Taxpayers who complain about paying tax: What differentiates those who complain from those who don't?
(pdf full version) (abstract pdf)

June 2001

10.

Michael Wenzel
Principles of procedural fairness in reminder letters and awareness of entitlements: A prestudy.
(pdf full version) (abstract pdf)

June 2001

11.

Natalie Taylor and Michael Wenzel
The effects of different letter styles on reported rental income and rental deductions: An experimental approach
(pdf full version) (abstract pdf)

July 2001

12.

Robert Williams
Prosecuting non-lodgers: to persuade or punish?
(pdf full version) (abstract pdf)

July 2001

13.

Valerie Braithwaite
Tensions between the citizen taxpaying role and compliance practices
(pdf full version) (abstract pdf)

14.

Natalie Taylor
Understanding taxpayer attitudes through understanding taxpayer identities
(pdf full version) (abstract pdf)

July 2001

15.

Neal Shover, Jenny Job and Anne Carroll
Organisational capacity for responsive regulation
(pdf full version) (abstract pdf)

August 2001

16.

Tom Tyler
Trust and law abidingness: a proactive model of social regulation
(pdf full version) (abstract pdf)

August 2001

17.

Bernd Genser
Corporate income taxation in the European Union: current state perspectives
(pdf full version) (abstract pdf)

August 2001

18.

Doreen McBarnet
When compliance is not the solution but the problem: from changes in law to changes in attitude
(pdf full version) (abstract pdf)

August 2001

19.

Friedrich Schneider, Valerie Braithwaite and Monika Reinhart
Individual behaviour in Australia's shadow economy: facts, empirical findings and some mysteries
(pdf full version) (abstract pdf)

September 2001

20.

Natalie Taylor and Michael Wenzel
Assessing the effects of rental property schedules: A comparison between self-prepared tax returns lodged via paper and e-tax
(pdf full version) (abstract pdf)

21.

John Braithwaite
Through the eyes of the advisers: A fresh look at tax compliance of high wealth individuals
(pdf full version) (abstract pdf)

September 2001

22.

John Braithwaite, Yvonne Pittelkow and Robert Williams
Tax compliance by the very wealthy: Red flags of risk
(pdf full version) (abstract pdf)

September 2001

23.

John Braithwaite and Robert Williams
Meta risk management and tax system integrity
(pdf full version)(abstract pdf)

October 2001

24.

John Braithwaite and Andrew Wirth
Towards a framework for large business tax compliance
(pdf full version) (abstract pdf)

November 2001

25.

Kristina Murphy and Yuka Sakurai
Aggressive tax planning: Differentiating those playing the game from those who don't
(pdf full version)(abstract pdf)

October 2001

26.

Steve Morgan and Kristina Murphy
The 'other nation'? Understanding rural taxpayers' attitudes towards the Australian tax system
(pdf full version) (abstract pdf)

December 2001

27.

Eliza Ahmed and Yuka Sakurai
Small business individuals: What do we know and what do we need to know?
(pdf full version) (abstract pdf)

December 2001

28.

Kersty Hobson
Championing the compliance model: From common sense to common action?
(pdf full version) (abstract pdf)

December 2001

29.

Marianne Savage
Small business rural taxpayers and their agents: Has tax reform affected their relationship?
(pdf full version) (abstract pdf)

30.

Jenny Job and David Honaker
Short-term experience with responsive regulation in the Australian Taxation Office
(pdf full version)(abstract pdf)

May 2002

31.

Bruno Frey
A constitution for knaves crowds out civic virtues
(pdf full version) (abstract pdf)

June 2002

32.

Lars Feld and Bruno Frey
Trust breeds trust: How taxpayers are treated
(pdf full version) (abstract pdf)

June 2002

33.

Michael Wenzel
An analysis of norm processes in tax compliance
(pdf full version) (abstract pdf)

July 2002

34.

Michael Wenzel
The social side of sanctions: Personal and social norms as moderators of deterrence
(pdf full version) (abstract pdf)

October 2002

35.

Kristina Murphy
Procedural justice and the Australian Taxation Office: A study of scheme investors
(pdf full version) (abstract pdf)

October 2002

36.

Kersty Hobson
Financing Australia: A 'post-modern' approach to tax compliance and tax research
(pdf full version) (abstract pdf)

August 2002

37.

Kersty Hobson
'Say no to the ATO': The cultural politics of protest against the Australian Tax Office
(pdf full version) (abstract pdf)

December 2002

38.

Michael Wenzel
Altering norm perceptions to increase tax compliance
(pdf full version) (abstract pdf)

December 2002

39.

Kristina Murphy and Karen Byng
A user's guide to 'The Australian Tax System Survey of Tax Scheme Investors'
(pdf full version) (abstract pdf)

December 2002

40.

Kristina Murphy and Karen Byng
Preliminary findings from 'The Australian Tax System Survey of Tax Scheme Investors'
(pdf full version) (abstract pdf)

December 2002

41.

Paul Webley, Caroline Adams and Henk Elffers
VAT compliance in the United Kingdom
(pdf full version) (abstract pdf)

December 2002

42.

Michael Wenzel
Principles of procedural fairness in reminder letters: a field experiment
(pdf full version) (abstract pdf)

December 2002

43.

Kristina Murphy
'Trust me, I'm the taxman': The role of trust in nurturing compliance
(pdf full version) (abstract pdf)

December 2002

44.

John Braithwaite
Making tax law more certain: a theory
(pdf full version) (abstract pdf)

December 2002

45.

Kristina Murphy
Moving towards a more effective model of regulatory enforcement in the Australian Taxation Office
(pdf full version) (abstract pdf)

November 2004

46.

Kristina Murphy
An examination of taxpayers' attitudes towards the Australian tax system: Findings from a survey of tax scheme investors
(pdf full version) (abstract pdf)

November 2004

47.

Graeme Cooper and Michael Wenzel
Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach
(pdf full version) (abstract pdf)

November 2004

48.

Gilbert Geis
Chop-chop: The illegal cigarette market in Australia
(pdf full version) (foreword pdf)

January 2005

49.

Kristina Murphy
The role of trust in nurturing compliance: A study of accused tax avoiders
(pdf full version) (abstract pdf)

November 2004

50.

Kristina Murphy
Procedural justice, shame and tax compliance
(pdf full version) (abstract pdf)

November 2004

51.

Yuka Sakurai
Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing
(pdf full version) (abstract pdf)

November 2004

52.

Gregory Rawlings
Cultural narratives of taxation and citizenship: Fairness, groups and globalisation
(pdf full version) (abstract pdf)

February 2004

53.

Jenny Job and Monika Reinhart
Trusting the Tax Office: Does Putnam's thesis relate to tax?
(pdf full version) (abstract pdf)

February 2004

54.

Valerie Braithwaite
Perceptions of Who's Not Paying Their Fair Share
(pdf full version) (abstract pdf)

February 2004

55.

Gilbert Geis, Sophie Cartwright and Jodie Houston
Public wealth, public health, and private stealth: Australia's black market in cigarettes
(pdf full version) (abstract pdf)

February 2004

56.

Kristina Murphy
Procedural justice and tax compliance
(pdf full version) (abstract pdf)

February 2004

57.

Michael Wenzel and Natalie Taylor
Towards evidence-based tax administration
(pdf full version) (abstract pdf)

February 2004

58.

Benno Torgler and Kristina Murphy
Tax morale in Australia: What shapes it and has it changed over time?
(pdf full version) (abstract pdf)

January 2005

59.

Michael Wenzel, Kristina Murphy, Eliza Ahmed & Malcolm Mearns
Preliminary findings from 'The what's fair and what's unfair survey about justice issues in the Australian tax context'
(pdf full version) (abstract pdf)

April 2004

60.

Gregory Rawlings
Offshore Finance Centres: Institutions of global capital and sites of cultural practice
(pdf full version) (abstract pdf)

January 2005

61.

Gregory Rawlings
English laws and global money markets: The rise of the Vanuatu tax haven
(pdf full version) (abstract pdf)

January 2005

62.

Simon James, Kristina Murphy & Monika Reinhart
The Taxpayers' Charter: A case study in tax administration
(pdf full version) (abstract pdf)

January 2005

63.

Michael Wenzel
Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
(pdf full version) (abstract pdf)

May 2005

64.

Michael Wenzel & Prita Jobling
Legitimacy of regulatory authorities as a function of inclusive identification and power over ingroups and outgroups
(pdf full version) (abstract pdf)

May 2005

65.

Simon James, Kristina Murphy & Monika Reinhart
The Citizen's Charter: How such initiatives might be more effective
(pdf full version) (abstract pdf)

May 2005

66.

Eliza Ahmed
Preliminary findings from the Graduates' Hopes, Visions and Actions (GHVA) Survey
(pdf full version) (abstract pdf)

May 2005

67.

Eliza Ahmed & Valerie Braithwaite
When tax collectors become collectors for child support and student loans: Jeopardizing the revenue base?
(pdf full version) (abstract pdf)

May 2005

68.

Valerie Braithwaite & Eliza Ahmed
A threat to tax morale: The case of Australian higher education policy
(pdf full version) (abstract pdf)

May 2005

69.

Eliza Ahmed & Valerie Braithwaite
Emotionally intelligent tax policy: The case of higher education funding
(pdf full version) (abstract pdf)

May 2005

70.

Valerie Braithwaite
Are taxpayers' charters 'seducers' or 'protectors' of public interest? Australia's experience
(pdf full version) (abstract pdf)

June 2005

71.

Kristina Murphy
Regulating more effectively: The relationship between procedural justice, legitimacy and tax non-compliance
(pdf full version) (abstract pdf)

June 2005

72.

Valerie Braithwaite, Kristina Murphy & Monika Reinhart
The threat of taxation: Management by responsive regulation
(pdf full version) (abstract pdf)

June 2005

73.

Michael Wenzel
The multiplicity of taxpayer identities and their implications for tax ethics
(pdf full version) (abstract pdf)

June 2005

74.

Gregory Rawlings
Responsive regulation, multilateralism, bilateral tax treaties and the continuing appeal of offshore finance centres
(pdf full version) (abstract pdf)

June 2005

75.

Eliza Ahmed
Higher education loans and tax evasion: A case of policy eroding compliance?
(pdf full version) (abstract pdf)

June 2005

76.

Lars Feld & Bruno Frey
Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation
(pdf full version) (pdf abstract)

June 2005

77.

Kristina Murphy
Turning resistance into compliance: Evidence from a longitudinal study of tax scheme investors
(pdf full version) (pdf abstract)

June 2005

78.

Gregory Rawlings
Networks of influence and the mangaement of SME tax compliance in Australia
(pdf full version) (pdf abstract)

June 2005

80.

Nathan Harris and Jason McCrae
Perceptions of tax and participation in the cash economy: Examining the role of motivational postures in small businesses
(pdf full version) (pdf abstract)

July 2005

81.

Sol Picciotto
Constructing compliance: Game-playing, tax law and the state
(pdf full version) (pdf abstract)

November 2005

82.

Maarten Rothengatter
'Sticks, carrots or sermons?' - Improving voluntary tax compliance among migrant small-business entrepreneurs of a multi-cultural nation
(pdf full version) (pdf abstract)

November 2005

83.

Valerie Braithwaite, Monika Reinhart and Jenny Job
Getting on or getting by? Australians in the cash economy
(pdf full version) (pdf abstract)

November 2005