You are not logged in.

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.

Attached Files
Name Description MIMEType Size Downloads

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
Persistent URL http://hdl.handle.net/10536/DRO/DU:30021968

Document type: Journal Article
Collection: School of History, Heritage and Society
Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Versions
Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 0 times in TR Web of Science
Scopus Citation Count Cited 0 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 391 Abstract Views, 2 File Downloads  -  Detailed Statistics
Created: Mon, 18 Jan 2010, 11:02:34 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.