Taxpayer beliefs and views : two new surveys

James, Simon, Murphy, Kristina and Reinhart, Monika 2005, Taxpayer beliefs and views : two new surveys, Australian tax forum, vol. 20, no. 2, pp. 157-188.

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Title Taxpayer beliefs and views : two new surveys
Author(s) James, Simon
Murphy, Kristina
Reinhart, Monika
Journal name Australian tax forum
Volume number 20
Issue number 2
Start page 157
End page 188
Publisher Taxation Institute of Australia
Place of publication Sydney, N.S.W.
Publication date 2005
ISSN 0812-695X
Summary The importance of behavioural economics in supplementing and extending the neoclassical analysis of taxpayer behaviour has been recognised for some time. This paper summarises contributions to date and outlines a way forward for integrating the behavioural and neoclassical approaches and developing a more coherent strategy of encouraging taxpayer compliance.The paper then provides significant further evidence relating to taxpayer behaviour by reporting some of the main results of two substantial surveys (N =2,040 and 2,374) of Australian citizens' beliefs, attitudes, values and motivations with respect to the tax system, widely defined. It is concluded that the behaviour of Australian taxpayers is not determined only by considerations of narrow economic rationality based on the expected financial costs and benefits of compliance or non-compliance but is also influenced by a much wider range of factors. Examination of the importance of these other factors might be the most fruitful way of improving tax compliance in the future.
Language eng
Field of Research 180125 Taxation Law
HERDC Research category C1.1 Refereed article in a scholarly journal
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Document type: Journal Article
Collections: Faculty of Arts and Education
School of History, Heritage and Society
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