메뉴 건너뛰기




Volumn 10, Issue 2, 2005, Pages 291-308

A need for emotionally intelligent policy: Linking tax evasion with higher education funding

Author keywords

[No Author keywords available]

Indexed keywords

COLLEGE STUDENT; EDUCATION; FINANCIAL MANAGEMENT; GOVERNMENT; HUMAN; POLICY; PRIORITY JOURNAL; REVIEW; TAX; UNIVERSITY;

EID: 25444435395     PISSN: 13553259     EISSN: None     Source Type: Journal    
DOI: 10.1348/135532505X37263     Document Type: Review
Times cited : (27)

References (50)
  • 1
    • 21644465823 scopus 로고    scopus 로고
    • Centre for Tax System Integrity, Research School of Social Sciences, Australian National University
    • Ahmed, E. (2000a). Graduates' Hopes, Visions & Actions Survey. Centre for Tax System Integrity, Research School of Social Sciences, Australian National University.
    • (2000) Graduates' Hopes, Visions & Actions Survey
    • Ahmed, E.1
  • 3
    • 0344614801 scopus 로고    scopus 로고
    • Shame management: Regulating bullying
    • Ahmed, E., Harris, N., Braithwaite, V. A. Cambridge: Cambridge University Press
    • Ahmed, E. (2001). Shame management: Regulating bullying. In Ahmed, E., Harris, N., Braithwaite, V. A. Shame management through reintegration. Cambridge: Cambridge University Press.
    • (2001) Shame Management Through Reintegration
    • Ahmed, E.1
  • 5
  • 6
    • 4143123208 scopus 로고    scopus 로고
    • When tax collectors become collectors for child support and student loans: Jeopardizing or protecting the revenue base?
    • Ahmed, E., & Braithwaite, V. (2004). When tax collectors become collectors for child support and student loans: Jeopardizing or protecting the revenue base? Kyklos, 3, 303-326.
    • (2004) Kyklos , vol.3 , pp. 303-326
    • Ahmed, E.1    Braithwaite, V.2
  • 8
    • 14044252192 scopus 로고
    • Income tax evasion: A theoretical analysis
    • Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323-338.
    • (1972) Journal of Public Economics , vol.1 , pp. 323-338
    • Allingham, M.1    Sandmo, A.2
  • 10
    • 25444499258 scopus 로고    scopus 로고
    • Bankruptcy loophole on top-up fees to be closed - Student debt
    • February 4
    • Bankruptcy loophole on top-up fees to be closed - student debt. (2003, February 4). Financial Times.
    • (2003) Financial Times
  • 12
    • 0007128324 scopus 로고
    • Social justice in social dynamics
    • R. B. Brandt (Ed.). Englewood, NJ: Prentice Hall
    • Boulding, K. E. (1962). Social justice in social dynamics. In R. B. Brandt (Ed.), Social justice (pp. 73-92). Englewood, NJ: Prentice Hall.
    • (1962) Social Justice , pp. 73-92
    • Boulding, K.E.1
  • 13
    • 1942527076 scopus 로고    scopus 로고
    • The community hopes, fears and actions survey: Goals and measures
    • Research School of Social Sciences, Australian National University
    • Braithwaite, V. (2001). The Community Hopes, Fears and Actions Survey: Goals and measures. Centre for Tax System Integrity Working Paper 2. Research School of Social Sciences, Australian National University.
    • (2001) Centre for Tax System Integrity Working Paper 2
    • Braithwaite, V.1
  • 14
    • 1142299577 scopus 로고    scopus 로고
    • Dancing with tax authorities: Motivational postures and non-compliant actions
    • V. Braithwaite (Ed.). Aldershot: Ashgate Publishing
    • Braithwaite, V. (2003). Dancing with tax authorities: Motivational postures and non-compliant actions. In V. Braithwaite (Ed.), Taxing democracy. Aldershot: Ashgate Publishing.
    • (2003) Taxing Democracy
    • Braithwaite, V.1
  • 16
    • 21644445910 scopus 로고    scopus 로고
    • A threat to tax morale: The case of Australian higher education policy
    • in press
    • Braithwaite, V., & Ahmed, E. (in press). A threat to tax morale: The case of Australian higher education policy. Journal of Economic Psychology.
    • Journal of Economic Psychology
    • Braithwaite, V.1    Ahmed, E.2
  • 19
    • 84995261294 scopus 로고
    • Discussion papers, Australian National University. Centre for Economic Policy Research: #287
    • Chapman, B., & Harding, A. (1993). Australian student loans. Discussion papers, Australian National University. Centre for Economic Policy Research: #287
    • (1993) Australian Student Loans
    • Chapman, B.1    Harding, A.2
  • 20
  • 21
    • 84936823865 scopus 로고
    • The design administration of mail surveys
    • Dillman, D. A. (1991). The design administration of mail surveys. Annual Review of Sociology, 17, 225-249.
    • (1991) Annual Review of Sociology , vol.17 , pp. 225-249
    • Dillman, D.A.1
  • 22
    • 0022157474 scopus 로고
    • Equivalence of psychological measurement in heterogeneous populations
    • Drasgow, F., & Kanfer, R. (1985). Equivalence of psychological measurement in heterogeneous populations. Journal of Applied Psychology, 70, 662-680.
    • (1985) Journal of Applied Psychology , vol.70 , pp. 662-680
    • Drasgow, F.1    Kanfer, R.2
  • 24
    • 0002480169 scopus 로고
    • Detection probability and taxpayer compliance: A review of the literature
    • Fischer, C., Wartick, M., & Mark, M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11, 1-46.
    • (1992) Journal of Accounting Literature , vol.11 , pp. 1-46
    • Fischer, C.1    Wartick, M.2    Mark, M.3
  • 25
    • 0012937739 scopus 로고    scopus 로고
    • Shaming and shame: Regulating drink-driving
    • E. Ahmed, N. Harris, J. Braithwaite & V. Braithwaite (Eds.). Cambridge: Cambridge University Press
    • Harris, N. (2001). Shaming and shame: Regulating drink-driving. In E. Ahmed, N. Harris, J. Braithwaite & V. Braithwaite (Eds.), Shame management through reintegration (pp. 73-210). Cambridge: Cambridge University Press.
    • (2001) Shame Management Through Reintegration , pp. 73-210
    • Harris, N.1
  • 26
    • 67650706330 scopus 로고    scopus 로고
    • Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives
    • Hu, L., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling, 6, 1-55.
    • (1999) Structural Equation Modeling , vol.6 , pp. 1-55
    • Hu, L.1    Bentler, P.M.2
  • 27
    • 21544435204 scopus 로고    scopus 로고
    • September
    • Inland Revenue (2003, September). Annual Report: Student Loan Scheme http://www.beehive. govt.n2/Documents/Files/ Student%20Loan%20Scheme%20Annual%20Report.pdf.
    • (2003) Annual Report: Student Loan Scheme
  • 28
    • 25444471372 scopus 로고    scopus 로고
    • Cost-sharing and equity in higher education: Implications of income contingent loans
    • P. Teixeira, B. B. Jongbloed, D. Dill, & A. Amaral (Eds.). Dordsecht, The Netherlands: Kluwer Academic Publishers
    • Johnstone, D. B. (2004). Cost-sharing and equity in higher education: Implications of income contingent loans. In P. Teixeira, B. B. Jongbloed, D. Dill, & A. Amaral (Eds.), Markets in Higher Education, (pp. 37-60). Dordsecht, The Netherlands: Kluwer Academic Publishers.
    • (2004) Markets in Higher Education , pp. 37-60
    • Johnstone, D.B.1
  • 29
    • 0038262868 scopus 로고    scopus 로고
    • The effects of past and anticipated future downsizing on survivor well-being: An equity perspective
    • Kalimo, R., Taris, T., & Schaufeli, W. (2003). The effects of past and anticipated future downsizing on survivor well-being: An equity perspective. Journal of Occupational Psychology, 8, 91-109.
    • (2003) Journal of Occupational Psychology , vol.8 , pp. 91-109
    • Kalimo, R.1    Taris, T.2    Schaufeli, W.3
  • 30
    • 21644477178 scopus 로고    scopus 로고
    • Public Policy Program, Australian National University
    • Kim, C. (1997). Higher HECS charges mean more will defer payment. Public Policy Program, Australian National University. http://info.anu.edu.au/mac/ Media/Media_Releases/_1997/HECS.html
    • (1997) Higher HECS Charges Mean More Will Defer Payment
    • Kim, C.1
  • 31
    • 84928834408 scopus 로고
    • Framing justice: Taxpayer evaluations of personal tax burdens
    • Kinsey, K. A., Grasmick, H. G., & Smith, K. W. (1991). Framing justice: Taxpayer evaluations of personal tax burdens. Law and Society Review, 25, 845-873.
    • (1991) Law and Society Review , vol.25 , pp. 845-873
    • Kinsey, K.A.1    Grasmick, H.G.2    Smith, K.W.3
  • 32
    • 0033161937 scopus 로고    scopus 로고
    • Reactance to taxation: Employers' attitudes toward taxes
    • Kirchler, E. (1999). Reactance to taxation: Employers' attitudes toward taxes. Journal of Socio-Economies, 28, 131-138.
    • (1999) Journal of Socio-Economies , vol.28 , pp. 131-138
    • Kirchler, E.1
  • 36
    • 84928837180 scopus 로고
    • Appeals to civic virtue versus attention to self-interest: Effects on tax compliance
    • McGraw, K., & Scholz, J. (1991). Appeals to civic virtue versus attention to self-interest: Effects on tax compliance. Law and Society Review, 25, 471-498.
    • (1991) Law and Society Review , vol.25 , pp. 471-498
    • McGraw, K.1    Scholz, J.2
  • 37
    • 25444476800 scopus 로고    scopus 로고
    • May 7
    • One News. (2003, May 7). Student debt outrages Greens. http://onenews.nzoom.com/onenews_detail/0,1227,188313-l-7,00.html.
    • (2003) Student Debt Outrages Greens
  • 39
    • 2442618170 scopus 로고    scopus 로고
    • Cultural narratives of taxation and citizenship: Fairness, groups and globalisation
    • Rawlings, G. (2003). Cultural narratives of taxation and citizenship: Fairness, groups and globalisation. Australian Journal of Social Issues, 38, 263-268.
    • (2003) Australian Journal of Social Issues , vol.38 , pp. 263-268
    • Rawlings, G.1
  • 40
    • 0345773453 scopus 로고    scopus 로고
    • A taxonomy of the tax compliance literature: Further findings, problems and prospects
    • Richardson, M., & Sawyer, A. (2001). A Taxonomy of the tax Compliance Literature: Further findings, problems and prospects. Australian Tax Forum, 16, 137-320.
    • (2001) Australian Tax Forum , vol.16 , pp. 137-320
    • Richardson, M.1    Sawyer, A.2
  • 41
    • 85011530347 scopus 로고    scopus 로고
    • Trust, taxes, and compliance
    • V. Braithwaite & M. Levi (Eds.), New York: Russell Sage Foundation
    • Scholz, J. T. (1998). Trust, taxes, and compliance. In V. Braithwaite & M. Levi (Eds.), Trust and governance (pp. 135-166). New York: Russell Sage Foundation.
    • (1998) Trust and Governance , pp. 135-166
    • Scholz, J.T.1
  • 43
    • 0001155759 scopus 로고
    • Techniques of neutralization: A theory of juvenile delinquency
    • Sykes, G., & Matza, D. (1957). Techniques of neutralization: A theory of juvenile delinquency. American Sociological Review, 22, 664-670.
    • (1957) American Sociological Review , vol.22 , pp. 664-670
    • Sykes, G.1    Matza, D.2
  • 44
    • 25444442148 scopus 로고    scopus 로고
    • Treasury may never see 20 per cent of HECS debt
    • April 1
    • Treasury may never see 20 per cent of HECS debt. (2003, April 1). The Sydney Morning Herald.
    • (2003) The Sydney Morning Herald
  • 46
    • 70249148431 scopus 로고
    • A relational model of authority in groups
    • M. Zanna (Ed.). New York: Academic Press
    • Tyler, T. R., & Lind, E. A. (1992). A relational model of authority in groups. In M. Zanna (Ed.), Advances in experimental social psychology, (Vol. 25, pp. 115-191). New York: Academic Press.
    • (1992) Advances in Experimental Social Psychology , vol.25 , pp. 115-191
    • Tyler, T.R.1    Lind, E.A.2
  • 49
    • 85073174508 scopus 로고    scopus 로고
    • Tax compliance and the Psychology of justice: Mapping the field
    • V. Braithwaite (Ed.). UK: Ashgate Publishing
    • Wenzel, M. (2003). Tax compliance and the Psychology of justice: Mapping the field. In V. Braithwaite (Ed.), Taxing democracy (pp. 41-70). UK: Ashgate Publishing.
    • (2003) Taxing Democracy , pp. 41-70
    • Wenzel, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.