메뉴 건너뛰기




Volumn 38, Issue 1, 2008, Pages 35-53

Developing tax policy in a complex and changing world

Author keywords

[No Author keywords available]

Indexed keywords


EID: 70450198320     PISSN: 03135926     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0313-5926(08)50005-1     Document Type: Article
Times cited : (16)

References (76)
  • 2
    • 85030394920 scopus 로고    scopus 로고
    • An Annotated Bibliography Relating to Voluntary Tax Compliance, accessed July 20, 2005.
    • Ahmed, E., J. McCrae, V. Braithwaite, and Y. Sakurai (2003). Bringing It Together (BIT), Vol.1; An Annotated Bibliography Relating to Voluntary Tax Compliance. http://ctsi.anu.edu.au/publications/ taxpubs/annotated.bibiography.pdf, accessed July 20, 2005.
    • (2003) Bringing It Together (BIT) , vol.1
    • Ahmed, E.1    McCrae, J.2    Braithwaite, V.3    Sakurai, Y.4
  • 3
    • 0007701366 scopus 로고    scopus 로고
    • What is an 'Optimal' Tax System?
    • Alm, J. (1996). What is an 'Optimal' Tax System?, National Tax Journal. 49: 117-133.
    • (1996) National Tax Journal , vol.49 , pp. 117-133
    • Alm, J.1
  • 4
    • 0032808476 scopus 로고    scopus 로고
    • Changing the Social Norm of Tax Compliance by Voting
    • Alm, J., G. H. McClelland, and W. D. Schulze (1999). Changing the Social Norm of Tax Compliance by Voting, Kyklos. 52: 141-171.
    • (1999) Kyklos , vol.52 , pp. 141-171
    • Alm, J.1    McClelland, G.H.2    Schulze, W.D.3
  • 5
    • 84929989708 scopus 로고
    • Tax Simplification
    • Bachrach, M. D. (1945). Tax Simplification, Accounting Review. 20: 102-103.
    • (1945) Accounting Review , vol.20 , pp. 102-103
    • Bachrach, M.D.1
  • 6
    • 0037262776 scopus 로고    scopus 로고
    • Imperfect Tax Compliance and the Optimal Provision of Public Goods
    • Balestrino, A. and U. Gallmarini (2003). Imperfect Tax Compliance and the Optimal Provision of Public Goods, Bulletin of Economic Research. 55: 37-52.
    • (2003) Bulletin of Economic Research , vol.55 , pp. 37-52
    • Balestrino, A.1    Gallmarini, U.2
  • 7
    • 80053206411 scopus 로고    scopus 로고
    • Administrative Constraints on Tax Policy
    • in: C. Sandford (ed.), (1998). Bath: Fiscal Publications.
    • Bird, R. M. (1998). Administrative Constraints on Tax Policy, in: C. Sandford (ed.), (1998), Further Key Issues in Tax Reform. Bath: Fiscal Publications.
    • (1998) Further Key Issues in Tax Reform
    • Bird, R.M.1
  • 9
    • 38248999782 scopus 로고
    • A Fairness Approach to Income Tax Evasion
    • Bordington, M (1993). A Fairness Approach to Income Tax Evasion, Journal of Public Economics. 52: 345-362.
    • (1993) Journal of Public Economics , vol.52 , pp. 345-362
    • Bordington, M.1
  • 10
    • 2442579256 scopus 로고    scopus 로고
    • Taxing Democracy: Understanding Tax Avoidance and Evasion
    • Aldershot: Ashgate.
    • Braithwaite, V. (ed.) (2003). Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot: Ashgate.
    • (2003)
    • Braithwaite, V.1
  • 11
    • 84881817211 scopus 로고
    • An Important Theorem on Income Tax
    • Broome, J. (1975). An Important Theorem on Income Tax, Review of Economic Studies. 42: 649-652.
    • (1975) Review of Economic Studies , vol.42 , pp. 649-652
    • Broome, J.1
  • 12
    • 1842630998 scopus 로고    scopus 로고
    • Collaborative Tax Evasion and Social Norms: Why Deterrence Does Not Work
    • Chang, J. J. and C. C. Lai (2004). Collaborative Tax Evasion and Social Norms: Why Deterrence Does Not Work, Oxford Economic Papers. 56: 344-368.
    • (2004) Oxford Economic Papers , vol.56 , pp. 344-368
    • Chang, J.J.1    Lai, C.C.2
  • 13
    • 0043146471 scopus 로고    scopus 로고
    • Cultural Foundations of Taxpayer Attitudes to Voluntary Compliance
    • Coleman, C. and L. Freeman (1997). Cultural Foundations of Taxpayer Attitudes to Voluntary Compliance, Australian Tax Forum. 13: 311-336.
    • (1997) Australian Tax Forum , vol.13 , pp. 311-336
    • Coleman, C.1    Freeman, L.2
  • 16
    • 0031116643 scopus 로고    scopus 로고
    • Why People Pay Taxes: from a Conventional Economic Model to a Model of Social Convention
    • Cullis, J. G. and A, Lewis (1997). Why People Pay Taxes: from a Conventional Economic Model to a Model of Social Convention, Journal of Economic Psychology. 18: 305-321.
    • (1997) Journal of Economic Psychology , vol.18 , pp. 305-321
    • Cullis, J.G.1    Lewis, A.2
  • 17
    • 0001798664 scopus 로고
    • The Role of Moral Sentiments and Audit Perceptions in Tax Compliance
    • Erard, B. and J. S. Feinstein (1994). The Role of Moral Sentiments and Audit Perceptions in Tax Compliance, supplement to Public Finance. 49: 70-89.
    • (1994) supplement to Public Finance , vol.49 , pp. 70-89
    • Erard, B.1    Feinstein, J.S.2
  • 18
    • 0001346512 scopus 로고
    • Tax Evasion and Equity: A Theoretical Analysis
    • Falkinger, J. (1988). Tax Evasion and Equity: A Theoretical Analysis, Public Finance. 43: 388-395.
    • (1988) Public Finance , vol.43 , pp. 388-395
    • Falkinger, J.1
  • 20
    • 0002480169 scopus 로고
    • Detection Probability and Taxpayer Compliance: A Review of the Literature
    • Fischer, C. M., M. Watrick, and M. M. Mark (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.M.1    Watrick, M.2    Mark, M.M.3
  • 21
    • 34248495691 scopus 로고
    • Taxation in Fiscal Exchange - A Comment
    • Frey, B.S. (1976). Taxation in Fiscal Exchange - A Comment, Journal of Public Economics. 6: 31-35.
    • (1976) Journal of Public Economics , vol.6 , pp. 31-35
    • Frey, B.S.1
  • 22
    • 0033147507 scopus 로고    scopus 로고
    • Optimal Taxation and Fiscal Constitution
    • Gradstein, M. (1999). Optimal Taxation and Fiscal Constitution, Journal of Public Economics. 72: 471-485.
    • (1999) Journal of Public Economics , vol.72 , pp. 471-485
    • Gradstein, M.1
  • 24
    • 33947685918 scopus 로고    scopus 로고
    • Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors
    • Hasseldine, J., P. Hite, S. James and M. Toumi (2007). Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors, Contemporary Accounting Research. 24: 171-194.
    • (2007) Contemporary Accounting Research , vol.24 , pp. 171-194
    • Hasseldine, J.1    Hite, P.2    James, S.3    Toumi, M.4
  • 25
    • 26844511330 scopus 로고
    • The Effect of Different Sanction Communications on Hypothetical Taxpayer Compliance: Policy Implications from New Zealand
    • Hasseldine, J., and S. E. Kaplan (1992). The Effect of Different Sanction Communications on Hypothetical Taxpayer Compliance: Policy Implications from New Zealand, Public Finance. 47: 45-60.
    • (1992) Public Finance , vol.47 , pp. 45-60
    • Hasseldine, J.1    Kaplan, S.E.2
  • 26
    • 33746652869 scopus 로고
    • Optimal Taxation as a Guide to Tax Policy: A Survey
    • Heady, C. (1993). Optimal Taxation as a Guide to Tax Policy: A Survey, Fiscal Studies. 14: 15-41.
    • (1993) Fiscal Studies , vol.14 , pp. 15-41
    • Heady, C.1
  • 28
    • 27144469754 scopus 로고
    • A Positive Approach to Taxpayer Compliance
    • Hite, P.A. (1989). A Positive Approach to Taxpayer Compliance, Public Finance. 44: 249-266.
    • (1989) Public Finance , vol.44 , pp. 249-266
    • Hite, P.A.1
  • 29
    • 84889530583 scopus 로고
    • The Path to Tax Simplification: A Background Paper
    • London: Her Majesty's Stationery Office.
    • Inland Revenue (1995). The Path to Tax Simplification: A Background Paper. London: Her Majesty's Stationery Office.
    • (1995)
    • Revenue, I.1
  • 31
    • 84861945601 scopus 로고    scopus 로고
    • The Future International Tax Environment and European Tax Harmonization: A Personal View
    • James, S. (1999). The Future International Tax Environment and European Tax Harmonization: A Personal View, European Accounting Review. 8: 731-747.
    • (1999) European Accounting Review , vol.8 , pp. 731-747
    • James, S.1
  • 32
    • 84929994562 scopus 로고    scopus 로고
    • Tax Compliance Strategies to Tackle the Underground Economy
    • in: C. Bajada and F. Schneider (eds.), (2005). Aldershot: Ashgate
    • James, S. (2005). Tax Compliance Strategies to Tackle the Underground Economy, in: C. Bajada and F. Schneider (eds.), (2005), The Size Cause and Consequences of the Underground Economy: An International Perspective. Aldershot: Ashgate: 275-289.
    • (2005) The Size Cause and Consequences of the Underground Economy: An International Perspective , pp. 275-289
    • James, S.1
  • 33
    • 84877014136 scopus 로고    scopus 로고
    • Tax Simplification is Not a Simple Issue: The Reasons for Difficulty and a Possible Strategy
    • University of Exeter Discussion papers in Management, no 07/18
    • James, S. (2007). Tax Simplification is Not a Simple Issue: The Reasons for Difficulty and a Possible Strategy. University of Exeter Discussion papers in Management, no 07/18 http://www.sobe.ex.ac. uk/research/management/discussion_papers/index.php?id=366
    • (2007)
    • James, S.1
  • 34
    • 84893687625 scopus 로고    scopus 로고
    • A Strategic Approach to Personal Tax Reform
    • James, S. and A. Edwards (2007). A Strategic Approach to Personal Tax Reform, Australian Tax Forum. 22: 105-126.
    • (2007) Australian Tax Forum , vol.22 , pp. 105-126
    • James, S.1    Edwards, A.2
  • 36
    • 27344454682 scopus 로고
    • The Comprehensibility of Taxation: A Study of Taxation and Communications
    • Aldershot: Avebury.
    • James, S., A. Lewis, and F. Allison (1987). The Comprehensibility of Taxation: A Study of Taxation and Communications. Aldershot: Avebury.
    • (1987)
    • James, S.1    Lewis, A.2    Allison, F.3
  • 38
    • 0346473725 scopus 로고    scopus 로고
    • Tax Law Improvement in Australia and the UK: The Need for a Strategy for Simplification
    • James, S., and I. Wallschutzky (1997). Tax Law Improvement in Australia and the UK: The Need for a Strategy for Simplification, Fiscal Studies. 18: 445-460.
    • (1997) Fiscal Studies , vol.18 , pp. 445-460
    • James, S.1    Wallschutzky, I.2
  • 39
    • 0003296398 scopus 로고    scopus 로고
    • How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
    • Kaplow, L. (1996). How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax, National Tax Journal. 49: 135-50.
    • (1996) National Tax Journal , vol.49 , pp. 135-150
    • Kaplow, L.1
  • 41
    • 33745721396 scopus 로고    scopus 로고
    • Taming Complexity in Australian Income Tax
    • Krever, R. (2003). Taming Complexity in Australian Income Tax. Sydney Law Review. 25: 467-505.
    • (2003) Sydney Law Review , vol.25 , pp. 467-505
    • Krever, R.1
  • 42
    • 0345842883 scopus 로고
    • The Reform that does not Reform and the Simplification that Does Not Simplify- The Tax Law Improvement Project Fiasco
    • Lehmann, G. (1995). The Reform that does not Reform and the Simplification that Does Not Simplify- The Tax Law Improvement Project Fiasco, Butterworth's Weekly Tax Bulletin. 33: 530-33.
    • (1995) Butterworth's Weekly Tax Bulletin , vol.33 , pp. 530-533
    • Lehmann, G.1
  • 45
    • 85030391044 scopus 로고    scopus 로고
    • Making Progress in Tax Simplification: A Comparison of the United States, Australia and the United Kingdom
    • in: M. McKerchar and M. Walpole (eds.), (2007), Birmingham: Fiscal Publications
    • McKerchar, M., Meyer and S. Karlinsky (2007). Making Progress in Tax Simplification: A Comparison of the United States, Australia and the United Kingdom, in: M. McKerchar and M. Walpole (eds.), (2007), Further Global Challenges in Tax Administration, Birmingham: Fiscal Publications: 159-173.
    • (2007) Further Global Challenges in Tax Administration , pp. 159-173
    • McKerchar, M.M.1    Karlinsky, S.2
  • 46
    • 8144223328 scopus 로고    scopus 로고
    • Managers Not MBAs: A Hard Look at the Soft Practice of Managing and Management Development
    • San Francisco: Berret-Koehler, Publishers.
    • Mintzberg, H. (2004). Managers Not MBAs: A Hard Look at the Soft Practice of Managing and Management Development. San Francisco: Berret-Koehler, Publishers.
    • (2004)
    • Mintzberg, H.1
  • 49
    • 33745138187 scopus 로고    scopus 로고
    • Fundamental Tax Reform: An International Perspective
    • Owens, J. (2006). Fundamental Tax Reform: An International Perspective, National Tax Journal. 59: 131-164.
    • (2006) National Tax Journal , vol.59 , pp. 131-164
    • Owens, J.1
  • 50
    • 33745816855 scopus 로고    scopus 로고
    • Experience and Innovations in Other Countries
    • in: H. J. Aaron and J. Slemrod (eds.), (2004). Washington DC: Brooking Institution Press
    • Owens, J. and S. Hamilton (2004). Experience and Innovations in Other Countries, in: H. J. Aaron and J. Slemrod (eds.), (2004). The Crisis in Tax Administration. Washington DC: Brooking Institution Press: 347-379.
    • (2004) The Crisis in Tax Administration , pp. 347-379
    • Owens, J.1    Hamilton, S.2
  • 52
    • 33745135876 scopus 로고    scopus 로고
    • Simple, Fair and Pro-Growth: Proposals to Fix America's Tax System
    • November, accessed 25 February 2007.
    • President's Advisory Panel on Federal Tax Reform (2005), Simple, Fair and Pro-Growth: Proposals to Fix America's Tax System, November. http://www.taxreformpanel.gov/final-report/TaxReform_Ch1. pdf, accessed 25 February 2007.
    • (2005)
  • 53
    • 0002007807 scopus 로고
    • A Contribution to the Theory of Taxation
    • Ramsey, F. P. (1927). A Contribution to the Theory of Taxation, Economic Journal. 37: 47-61.
    • (1927) Economic Journal , vol.37 , pp. 47-61
    • Ramsey, F.P.1
  • 55
    • 11044232940 scopus 로고
    • An Experimental Approach to Changing Taxpayers' Attitudes Towards Fairness and Compliance via Television
    • Roberts, M. L. (1994). An Experimental Approach to Changing Taxpayers' Attitudes Towards Fairness and Compliance via Television, Journal of the American Taxation Association. 16: 67-86.
    • (1994) Journal of the American Taxation Association , vol.16 , pp. 67-86
    • Roberts, M.L.1
  • 58
    • 33645281123 scopus 로고    scopus 로고
    • The Theory of Tax Evasion: A Retrospective View
    • Sandmo, A. (2005). The Theory of Tax Evasion: A Retrospective View, National Tax Journal. 53: 643-663.
    • (2005) National Tax Journal , vol.53 , pp. 643-663
    • Sandmo, A.1
  • 59
    • 84929993694 scopus 로고    scopus 로고
    • New Zealand's Tax Rewrite Programme - In Pursuit of the (Elusive) Goal of Simplicity
    • Sawyer, A. (2007). New Zealand's Tax Rewrite Programme - In Pursuit of the (Elusive) Goal of Simplicity, British Tax Review. 1: 405-427.
    • (2007) British Tax Review , vol.1 , pp. 405-427
    • Sawyer, A.1
  • 61
    • 0001215734 scopus 로고
    • Survey Research in Public Finance: A Behavioural Approach to Fiscal Theory
    • Schmölders, G. (1970). Survey Research in Public Finance: A Behavioural Approach to Fiscal Theory, Public Finance. 25: 300-306.
    • (1970) Public Finance , vol.25 , pp. 300-306
    • Schmölders, G.1
  • 62
    • 2942737271 scopus 로고    scopus 로고
    • Measuring the Performance of Chile's Tax Administration
    • Serra, P. (2003). Measuring the Performance of Chile's Tax Administration, National Tax Journal. 56: 373-383.
    • (2003) National Tax Journal , vol.56 , pp. 373-383
    • Serra, P.1
  • 63
    • 84930007151 scopus 로고    scopus 로고
    • Report of a Study on Measuring the Compliance Costs of Taxation: Excise Duties 1995-96
    • Dar es Salaam, Institute of Finance Management. Available on the web, accessed March 7, 2007.
    • Sheikdele, C. (2001). Report of a Study on Measuring the Compliance Costs of Taxation: Excise Duties 1995-96, Dar es Salaam, Institute of Finance Management. Available on the web: http://pdf.dec. org/pdf_docs/PNACM655.pdf, accessed March 7, 2007.
    • (2001)
    • Sheikdele, C.1
  • 64
    • 0010888410 scopus 로고
    • Lessons from the British Poll Tax Disaster
    • Smith, P. (1991). Lessons from the British Poll Tax Disaster, National Tax Journal. 44: 421-436.
    • (1991) National Tax Journal , vol.44 , pp. 421-436
    • Smith, P.1
  • 65
    • 77955654042 scopus 로고
    • Civilization at a Discount; The Problem of Tax Evasion
    • Spicer, M. W. (1986). Civilization at a Discount; The Problem of Tax Evasion, National Tax Journal. 39: 13-20.
    • (1986) National Tax Journal , vol.39 , pp. 13-20
    • Spicer, M.W.1
  • 66
    • 0002055941 scopus 로고
    • The Contribution of Survey Research to Public Finance
    • in: A. T. Peacock (ed.), (1969). New York: Praeger
    • Strümpel, B. (1969). The Contribution of Survey Research to Public Finance, in: A. T. Peacock (ed.), (1969), Quantitative Analysis in Public Finance. New York: Praeger: 13-32.
    • (1969) Quantitative Analysis in Public Finance , pp. 13-32
    • Strümpel, B.1
  • 67
    • 84877045267 scopus 로고    scopus 로고
    • Beyond 4100: A report on measures to combat rising compliance costs through reducing tax law complexity
    • Sydney: Taxation Institute of Australia.
    • Taylor, C. J. (2006). Beyond 4100: A report on measures to combat rising compliance costs through reducing tax law complexity. Sydney: Taxation Institute of Australia.
    • (2006)
    • Taylor, C.J.1
  • 68
    • 84889526970 scopus 로고    scopus 로고
    • Final Report on Tax Legislation
    • London: Institute for Fiscal Studies.
    • Tax Law Review Committee (1996). Final Report on Tax Legislation. London: Institute for Fiscal Studies.
    • (1996)
  • 69
    • 84889531711 scopus 로고
    • Canberra: Australian Tax Office.
    • Tax Law Review Team (1994). The Broad Framework. Canberra: Australian Tax Office.
    • (1994) The Broad Framework
  • 70
    • 44449096602 scopus 로고    scopus 로고
    • Tax Matters: Reforming the Tax System
    • Report of the Tax Reform Commission
    • Tax Reform Commission (2006), Tax Matters: Reforming the Tax System, Report of the Tax Reform Commission, http://www.taxreformcommission.com/.
    • (2006)
  • 71
    • 43149116919 scopus 로고    scopus 로고
    • Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis
    • Cheltenham, UK: Edward Elgar.
    • Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham, UK: Edward Elgar.
    • (2007)
    • Torgler, B.1
  • 72
    • 84930000517 scopus 로고    scopus 로고
    • A Critical Analysis of Australian Taxation Compliance Costs Research
    • Master of Commerce Research Project, University of South Australia.
    • Turner, J. (1996). A Critical Analysis of Australian Taxation Compliance Costs Research, Master of Commerce Research Project, University of South Australia.
    • (1996)
    • Turner, J.1
  • 73
    • 1142278838 scopus 로고    scopus 로고
    • An Analysis of Norm Processes in Tax Compliance
    • Wenzel, M. (2004a). An Analysis of Norm Processes in Tax Compliance, Journal of Economic Psychology. 25: 213-218.
    • (2004) Journal of Economic Psychology , vol.25 , pp. 213-218
    • Wenzel, M.1
  • 74
    • 4143085400 scopus 로고    scopus 로고
    • The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence
    • Wenzel, M. (2004b). The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence, Law and Human Behaviour. 28: 547-567.
    • (2004) Law and Human Behaviour , vol.28 , pp. 547-567
    • Wenzel, M.1
  • 75
    • 27844556390 scopus 로고    scopus 로고
    • Misperception of Social Norms about Tax Compliance: From Theory to Intervention
    • Wenzel, M. (2005). Misperception of Social Norms about Tax Compliance: From Theory to Intervention, Journal of Economic Psychology. 26: 862-883.
    • (2005) Journal of Economic Psychology , vol.26 , pp. 862-883
    • Wenzel, M.1
  • 76
    • 33847220011 scopus 로고    scopus 로고
    • Optimal Taxation and Cross-price Effects on Labor Supply: Estimates of the Optimal Gas Tax
    • West S. E. and R. C. Williams III (2007). Optimal Taxation and Cross-price Effects on Labor Supply: Estimates of the Optimal Gas Tax, Journal of Public Economics. 91: 593-617.
    • (2007) Journal of Public Economics , vol.91 , pp. 593-617
    • West, S.E.1    Williams, R.C.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.