Number
|
Author and title
|
Date
|
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)
|
July 2001 |
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)
|
March 2004 |
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)
|
November 2004 |
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
|
79. |
Valerie Braithwaite and Monika
Reinhart
Preliminary findings and codebook for the Australian Tax System: Fair or Not
Survey
(pdf summary and codebook full version)
(introduction/abstract) |
November 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
|
84. |
Valerie Braithwaite and Monika
Reinhart
Preliminary findings and codebook for the How Fair, How Effective Survey: The
Collection and Use of Taxation in Australia
(pdf summary and codebook full version)
(introduction/abstract) |
November 2005 |