Taxing democracy : understanding tax avoidance and evasion / edited by Valerie Braithwaite.

Format:

Book

Contributor:

Braithwaite, V. A. (Valerie A.), 1951-

Language:

English

Subjects (All):

Taxation--Australia.

Taxation.

Tax evasion.

Australia.

Tax evasion--Australia.

Physical Description:

vi, 303 pages : illustrations ; 23 cm

Place of Publication:

Aldershot, England ; Burlington, VT : Ashgate, [2003]

Contents:

1 A New Approach to Tax Compliance / Valerie Braithwaite 1

Part I The Relationship Between the Tax Office and the Community

2 Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions / Valerie Braithwaite 15

3 Tax Compliance and the Psychology of Justice: Mapping the Field / Michael Wenzel 41

4 Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities / Natalie Taylor 71

5 Charting the Shoals of the Cash Economy / Valerie Braithwaite, Friedrich Schneider, Monika Reinhart, Kristina Murphy 93

Part II The Compliance Model As Change Agent

6 Short-term Experience with Responsive Regulation in the Australian Taxation Office / Jenny Job, David Honaker 111

7 Championing the Compliance Model: From Common Sense to Common Action? / Kersty Hobson 131

8 The ATO Compliance Model in Action: A Case Study of Building and Construction / Neal Shover, Jenny Job, Anne Carroll 159

9 Large Business and the Compliance Model / John Braithwaite 177

Part III Beyond the Compliance Model

10 Tax Compliance by the Very Wealthy: Red Flags of Risk / John Braithwaite, Yvonne Pittelkow, Robert Williams 205

11 When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude / Doreen McBarnet 229

12 Through the Eyes of the Advisers: A Fresh Look at High Wealth Individuals / John Braithwaite 245

13 Tax System Integrity and Compliance: The Democratic Management of the Tax System / Valerie Braithwaite 271.

Notes:

Includes bibliographical references and index.

ISBN:

0754622436

OCLC:

51461155