Centre for Tax System Integrity
Tax Publications
Publications by CTSI staff, students and visitors which are directly focused on tax, or strongly related to issues of governance and/or compliance
If you would like to make suggestions for additions to the bibliography, fill in the attached form.
Publications
Ahmed, E. & Braithwaite, V.
Higher education loans and tax evasion: A response to perceived
unfairness, Special issue on Responsive Regulation and
Taxation, Law and Policy 29(1) 2007: 121-136.
Ahmed, E. & Braithwaite, V.
Understanding small business taxpayers: Issues of deterrence, tax morale, fairness and work practice, International Small Business Journal 23 2005: 539-568.
(pdf
version)
Ahmed, E. & Braithwaite, V.
A need for emotionally intelligent policy: linking tax evasion with higher education funding, Legal and Criminological Psychology 10(2) 2005: 291-308.
(pdf version)
Ahmed, E. & Braithwaite, V.
When tax collectors become collectors for child support and student loans: Jeopardizing or protecting the revenue base? Kyklos 3 2004: 303-326.
(pdf version)
Ahmed, E., Mcrae, J., Braithwaite, V. & Sakurai, Y.
Bringing It Together (BIT)
Volume 1: An Annotated Bibliography relating to voluntary tax compliance
(pdf version)
Braithwaite, J.
Markets in Vice, Markets in Virtue. Federation Press, Sydney, and Oxford University Press, New York, 2005. 236 pp.
Braithwaite, J.
Globalization, redistribution and tax avoidance, Public Policy Research 12(2) 2005: 85-92.
(pdf version)
Braithwaite, J.
Large business and the compliance model. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 177-204.
(pdf version)
Braithwaite, J.
Meta risk management and responsive regulation of tax system integrity, Law and Policy 25(1) 2003: 1-16.
Braithwaite, J.
What's wrong with the sociology of punishment, Theoretical Criminology 7(1) 2003: 5-28.
Braithwaite, J.
Making tax law more certain: A theory, Australian Business Law Journal 31(2) 2003: 72-80.
Braithwaite, J.
Through the eyes of the advisers: A fresh look at high wealth individuals. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 245-270.
(pdf version)
Braithwaite, J.
Globalization and Australian institutions. In G. Brennan & F. Castles (eds) Australia Reshaped. Cambridge University Press, Cambridge, 2002.
Braithwaite, J.
Restorative Justice and Responsive Regulation. Oxford University Press, Oxford and New York, 2002.
(A variety of references to the tax work can be found in the index, but the crucial story is on pp. 226-230 and 261-62.)
Braithwaite, J.
Rules and principles: A theory of legal certainty, Australian Journal of Legal Philosophy 27 2002: 47-82.
Braithwaite, J.
Rewards and regulations, Journal of Law and Society 29(1) 2002: 12-26.
Braithwaite, J.
The new regulatory state and the transformation of criminology, British Journal of Criminology 40 2000: 222-238.
Braithwaite, J.
Institutionalizing Distrust, Enculturating Trust, in Braithwaite, V. &
Levi, M. Trust and Governance, 1998: 343-375
(pdf version)
Braithwaite, J. & Drahos, P.
Global Business Regulation. Cambridge University Press, Cambridge, 2000.
(See Financial Regulation, Chapter 8 from p. 88.)
Braithwaite, J., Pittelkow, Y. & Williams, R.
Tax compliance by the very wealthy: Red flags of risk. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 205-228.
(pdf version)
Braithwaite, V. (ed)
Responsive Regulation and Taxation, Special issue, Law and Policy 29(1) 2007.
Braithwaite, V.
Responsive Regulation and Taxation: Introduction, Special issue, Law and Policy, 29(1) 2007: 3-10.
Braithwaite, V. (ed)
Hope, Power and Governance, Special issue, The Annals of the American Academy of Political
and Social Science 592 2004.
Braithwaite, V.
The hope process and social inclusion, The Annals of the American Academy of
Political and Social Science 592 2004: 128-151.
Braithwaite, V.
Collective hope: Preface to 'Hope, Power and Governance', The Annals of the
American Academy of Political and Social Science 592 2004: 6-15.
Braithwaite, V. (ed)
Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003. vi + 303 pp.
(pdf back cover)
Braithwaite, V.
A new approach to tax compliance. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 1-14.
(pdf version)
Braithwaite, V.
Dancing with tax authorities: Motivational postures and non-compliant actions. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 15-40.
(pdf version)
Braithwaite, V.
Tax system integrity and compliance: The democratic management of the tax system. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 271-290.
(pdf version)
Braithwaite, V.
Perceptions of who's not paying their fair share, Australian Journal of Social Issues 38(3) 2003: 335-362.
(pdf version)
Braithwaite, V. & Ahmed, E.
A threat to tax morale: the case of Australian higher education policy, Journal of Economic Psychology 26 2005: 523-540.
(pdf version)
Braithwaite, V. & Braithwaite, J.
Democratic sentiment and cyclical markets in vice, British Journal of Criminology 46 2006:1110-1127.
Braithwaite, V. & Braithwaite, J.
Managing taxation compliance: The evolution of the Australian Taxation
Office compliance model. In M. Walpole & C. Evans (eds) Tax Administration in the 21st Century. Prospect Media Pty Ltd, St. Leonards, 2001: 215-224.
(pdf version)
Braithwaite, V. & Braithwaite, J.
An evolving compliance model for tax enforcement. In N. Shover and P. Wright (eds) Crimes of Privilege. Readings in White Collar Crime. Oxford University Press, New York & Oxford, 2001: 405-419.
(pdf version)
Braithwaite, V., Gatens, M. & Mitchell, D.
If mutual obligation is the answer, what is the question? Australian Journal
of Social Issues 37(3) 2002: 25-245.
Braithwaite, V., Murphy, K. & Reinhart, M.
Threat, motivational postures and responsive
regulation, Special issue on Responsive Regulation and Taxation,
Law and Policy 29(1) 2007: 137-158.
Braithwaite, V. & Levi, M. (eds.)
Trust and Governance New York: Russell Sage Foundation, 1998
(pdf Introduction) (pdf Conclusion)
(pdf Front and Back Covers)
Braithwaite, V., Reinhart, M. & Job, J.
Getting on or getting by? Australians in the cash economy. In C. Bajada and F. Schneider (eds) Size, Causes and Consequences of the Underground Economy. Ashgate, Aldershot, 2005: 55-72.
(pdf version)
Braithwaite, V., Reinhart, M. & Job, J.
Getting on or getting by? Australians in the cash economy
[2005]. In F.
Schneider (ed), The Economics of the Hidden Economy, Vol. 2, The
International Library of Critical Writings in Economics 227, Edward Elgar
2008, pp. (Reprint)
Braithwaite, V., Reinhart, M., Job, J. & Harris, N.
Family Tax Benefit and Cash Economy Activity. Report to the Department of
Family and Community Services. Regulatory Institutions Network, Australian
National University, 2006. 107 pp.
Braithwaite, V., Schneider, F., Reinhart, M. & Murphy, K.
Charting the shoals of the cash economy. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 93-110.
(pdf version)
Braithwaite, V. & Wenzel, M.
Integrating explanations of tax evasion and avoidance. In A. Lewis (ed)
Cambridge Handbook of Psychology and Economic Behaviour. Cambridge
University Press 2008, pp. 304-331.
Centre for Tax System Integrity
Mass marketed tax schemes and self-assessment: Shifting the goal posts? RegNet Occasional Paper No 3. Regulatory Institutions Network, Australian National University, Canberra, 2004.
(pdf version)
Cooper, G. & Wenzel, M.
Testing alternative legal paradigms: an experiment in
designing tax legislation, Sydney Law School Legal Studies Research
Paper 06/41, August 2008.
(pdf version)
Geis, G.
Chop-Chop: The illegal cigarette market in Australia. RegNet Occasional Paper No 2. Regulatory Institutions Network, Australian National University, Canberra, 2004.
Geis, G., Cartwright, S. & Houston, J.
Public wealth, public health and private stealth: Australia's black market in cigarettes, Australian Journal of Social Issues 38(3) 2003: 363-378.
(pdf version)
Hobson, K.
'Say no to the ATO': the cultural politics of protest against the Australian Taxation Office, Social Movement Studies 3(1) 2004: 51-71.
Hobson, K.
'Technologies of the Self' and some Contradictions of the Enabling
State: The Case of Tax Effective Schemes in Australia. RegNet
Occasional Paper No 1. Regulatory Institutions Network, Australian
National University, Canberra, 2004.
(pdf version)
Hobson, K.
Championing the Compliance Model: From common sense to common action? In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 131-158.
(pdf version)
Houston, J. & Tran, A.
A survey of tax evasion using the randomized response technique. Advances in Taxation 13 2001: 69-94.
Reprinted in S. James (ed) Taxation: Critical Perspectives on the World Economy. Routledge, London and New York, 2002: 317-330.
pdf version
James, S., Murphy, K. & Reinhart, M.
The Citizen's Charter: How such initiatives might be more effective, Public
Policy and Administration 20(2) 2005: 1-18.
(pdf version)
James, S., Murphy, K. & Reinhart, M.
Taxpayers beliefs and views: Two new surveys, Australian Tax Forum 20(2)
2005: 157-188.
James, S., Murphy, K. & Reinhart, M.
The Taxpayers' Charter: A case study in tax administration, Journal of Australian Taxation 7(2) 2004: 51-71.
(pdf version)
James, S., Murphy, K. & Reinhart, M.
Taxpayer Beliefs and Views: A New Survey. Discussion Paper in Management 03/05. Exeter University, Exeter, UK, 2004.
Job, J.
Barristers beyond the law: state and non-state actors work in
partnership to enforce legal and moral norms. In H. van Schooten and J.
Verschuuren (eds), International Governance and Law: State Regulations
and Non-state Law, Edward Elgar, pp. 151-67.
(pdf version)
Job, J. & Honaker, D.
Short-term experience with responsive regulation in the Australian Taxation Office. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 111-130.
(pdf version)
Job, J. & Reinhart, M.
Trusting the Tax Office: Does Putnam's thesis relate to tax? Australian Journal of Social Issues 38(3) 2003: 307-334.
(pdf version)
Job, J., Stout, A. & Smith, R.
Culture change in three taxation administrations: From command-and-control to
responsive regulation, Special issue on Responsive Regulation and Taxation,
Law and Policy 29(1) 2007: 84-101.
McBarnet, D.
When compliance is not the solution but the problem: From changes in law to changes in attitude. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 229-244.
(pdf version)
McMillen, J. & Wenzel, M.
Measuring problem gambling: Assessment of three prevalence screens,
International Gambling Studies 6(2) 2006: 147-174.
(pdf version)
Muehlbacher, S., Kirchler, E., Hoelzl, E., Ashby, J., Berti, C., Job,
J., Kemp, S., Peterlik, R. U., Roland-Levy, C. & Waldherr, K.
Hard-earned Income and Tax Compliance: A Survey in Eight Nations,
European Psychologist 13(4) 2008: 298-304.
(pdf version)
Murphy, K.
Procedural Justice and Affect Intensity: Understanding Reactions to
Regulatory Authorities, Social Justice Research, published online
17 December, 2008.
(pdf version)
Murphy,
K.
Enforcing tax compliance: to punish or persuade?, Economic Analysis
and Policy, 38(1) 2008, 113-35.
(pdf version)
Murphy, K.
The relationship between procedural justice, emotions and resistance to
authority: An empirical study. In S. Karstedt, I. Loader and H. Strang (eds)
Emotions, Crime and Justice, 2006.
Murphy, K.
Regulating more effectively: The relationship between procedural justice,
legitimacy and tax non-compliance, Journal of Law and Society 32(4) 2005:
562-589.
Murphy, K.
Moving towards a more effective model of regulatory enforcement in the Australian Taxation Office, British Tax Review 6 2004: 603-619.
(pdf version)
Murphy, K.
The role of trust in nurturing compliance: A study of accused tax avoiders, Law and Human Behavior 28(2) 2004: 187-209.
(pdf version)
Murphy, K.
Aggressive tax planning: Differentiating those playing the game from those who don't, Journal of Economic Psychology 25 2004: 307-329.
(pdf version)
Murphy, K.
An examination of taxpayers' attitudes towards the Australian tax system: Findings from a survey of tax scheme investors, Australian Tax Forum 18(2) 2003: 209-242.
(pdf version)
Murphy, K.
Procedural justice and tax compliance, Australian Journal of Social Issues 38(3) 2003: 379-408.
(pdf version)
Rawlings, G.
Taxes and international treaties: Responsive regulation and the reassertion of
offshore sovereignty, Special issue on Responsive Regulation and Taxation, Law and Policy 29(1) 2007: 51-66.
Rawlings, G.
Regulating Responsively for Oversight Agencies in the Pacific. State, Society
and Governance in Melanesia Project: Targeted research papers for AusAID, Australian National University, Canberra, 2006.
pdf version
Rawlings, G.
Mobile people, mobile capital and tax neutrality: Sustaining a market for
offshore finance centres, Accounting Forum 29 2005: 289-310.
Rawlings, G.
Laws, Liquidity and Eurobonds: The making of the Vanuatu tax haven, Journal of Pacific History 39(3) 2004: 325-341.
(pdf version)
Rawlings, G.
Globalisation and the continuing appeal of offshore finance. In Oceanic Conference on International Studies. Conference Proceedings.
Department of International Relations, Research School of Pacific and
Asian Studies, Australian National University, Canberra, 2004.
(pdf version)
Rawlings, G.
Cultural narratives of taxation and citizenship: Fairness, groups and globalisation, Australian Journal of Social Issues 38(3) 2003: 269-306.
(pdf version)
Rawlings, G.
Villages, islands and tax havens: The global/local implications of a financial entrepot in Vanuatu, Canberra Anthropology 22(2) 1999: 37-50.
Rawlings, G. & Braithwaite, V. (Guest Editors)
Voices for Change: Australian Perspectives on Tax Administration, Special issue, Australian Journal of Social Issues 38(3) 2003.
Rawlings, G. & Braithwaite, V.
Introduction: Voices for change - Australian perspectives on tax administration, Australian Journal of Social Issues 38(3) 2003: 263-268.
(pdf version)
Rawlings, G. & Sharman, J.
National Tax: a comparative analysis, Journal of International Taxation 17(9) 2006: 38-49.
pdf
version
Reinhart, M., Job, J. & Braithwaite, V.
Untaxed Cash Work: Feeding Mouths, Lining Wallets. Report for the
Department of Family and Community Services. Regulatory Institutions Network,
Australian National University, Canberra, 2004: 78pp.
Sakurai, Y.
Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing, International Journal of the Sociology of Law 30 2002: 173-199.
Sakurai, Y. & Braithwaite, V.
Taxpayers' perceptions of practitioners: Finding one who is effective and does the right thing? Journal of Business Ethics 46 2003: 375-387.
(pdf version)
Sharman, J. & Rawlings, G.
Arbitrary decrees: Tax black lists and cross-border financial trade, The
Journal of Trust and Estate Practitioners 13(6) 2005: 24-27.
Shover, N., Job, J. & Carroll, A.
The ATO Compliance Model in action: A case study of building and construction. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 159-176.
(pdf version)
Taylor, N. Explaining taxpayer non-compliance through reference to taxpayer identities: A social identity perspective. In C. Bajada and F. Schneider (eds) Size, Causes and Consequences of the Underground Economy. Ashgate, Aldershot, 2005: 39-54.
Taylor, N.
Understanding taxpayer attitudes through understanding taxpayer identities. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 71-92.
(pdf version)
Torgler, B. & Murphy, K.
Tax morale in Australia: What shapes it and has it changed over time? Journal of Australian Taxation 7(2) 2004:298-335.
(pdf version)
Torgler, B. & Murphy, K.
Tax morale in Australia: What shapes it and has it changed over time?
Working Paper 2004-04. Center for Research in Economics, Management and
the Arts, CREMA, Basel, Switzerland.
Unger, B., Rawlings, G. et al.
The Amounts and Effects of Money Laundering: Report for the Dutch Ministry of
Finance. Utrecht School of Economics and the Australian National University,
2005.
Waller, V.
The challenge of institutional integrity in responsive regulation: Field
inspections by the Australian Tax Office, Special issue on Responsive Regulation and Taxation, Law and Policy 29(1)
2007:67-83.
Waller, V.
The one that got away: Detecting non-compliance in order to ensure
voluntary compliance. RegNet
Occasional Paper No 6. Regulatory Institutions Network,
Australian National University, Canberra, 2006.
pdf version
Waller, V.
Tax morale amongst used car dealers. RegNet Occasional
Paper No 7. Regulatory Institutions Network,
Australian National University, Canberra, 2006.
pdf version
Wenzel, M.
The multiplicity of taxpayer identities and their implications for tax
ethics, Special issue on Responsive Regulation and Taxation, Law and
Policy 29(1) 2007:31-50.
Wenzel, M.
A Letter from the Tax Office: Compliance Effects of Informational and
Interpersonal Justice, Social Justice Research 19(3)
2006:
345-364.
pdf version
Wenzel, M.
Misperceptions of social norms about tax compliance: From theory to
intervention, Journal of Economic Psychology 6 2005: 862-883.
Wenzel, M.
Motivation or rationalisation? Causal relations between ethics, norms and tax compliance, Journal of Economic Psychology 26(4) 2005: 491-508.
(pdf version)
Wenzel, M.
The social side of sanctions: Personal and social norms as moderators of deterrence, Law and Human Behaviour 28 2004: 547-567.
(pdf version)
Wenzel, M.
An analysis of norm processes in tax compliance, Journal of Economic Psychology 25 2004: 213-228.
(pdf version)
Wenzel, M.
Social identification as a determinant of concerns about individual-, group- and inclusive-level justice, Social Psychology Quarterly 67 2004: 70-87.
(pdf version)
Wenzel, M.
Tax compliance and the psychology of justice: Mapping the field. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003: 41-70.
(pdf version)
Wenzel, M.
The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity, Journal of Applied Psychology 87 2002: 629-645.
(pdf version)
Wenzel, M. & Jobling, P.
Legitimacy of regulatory authorities as a function of inclusive identification
and power over ingroups and outgroups, European Journal of Social Psychology 36 2006: 239-258.
(pdf version)
Wenzel, M. & Taylor, N.
An experimental evaluation of tax-reporting schedules: A case of evidence-based tax administration, Journal of Public Economics 88 2004: 2785-2799.
(pdf version)
Wenzel, M. & Taylor, N.
Toward evidence-based tax administration, Australian Journal of Social Issues 38(3) 2003: 409-430.
(pdf version)
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