Enforcing tax compliance : to punish or persuade

Murphy, Kristina 2008, Enforcing tax compliance : to punish or persuade, Economic analysis and policy, vol. 38, no. 1, pp. 113-135.

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Title Enforcing tax compliance : to punish or persuade
Author(s) Murphy, Kristina
Journal name Economic analysis and policy
Volume number 38
Issue number 1
Start page 113
End page 135
Publisher Economic Society of Australia Inc.
Place of publication St. Lucia, Qld.
Publication date 2008-03
ISSN 0313-5926
Summary A long standing debate has existed between those who believe deterrence-based enforcement strategies work for gaining compliance from offenders and those who believe gentle persuasion and cooperation is more effective. This article is concerned with the issue of how to best deal with offenders so as to increase support for the law and lower the rate of subsequent re-offending. Using survey data from 652 taxpayers who have been through an enforcement experience with the Australian Taxation Office, the present study will show that depending on how an enforcement experience is perceived by offenders (as either stigmatic or reintegrative in nature) can influence the feelings of resentment they experience, but more importantly these feelings of resentment mediate the effect of punishment on subsequent compliance behaviour. In other words, it is these feelings of resentment in response to disapproval that go on to predict who will and will not comply with their subsequent obligations under the law.


Language eng
Field of Research 160299 Criminology not elsewhere classified
Socio Economic Objective 910110 Taxation
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2008
Persistent URL http://hdl.handle.net/10536/DRO/DU:30017926

Document type: Journal Article
Collection: School of History, Heritage and Society
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