메뉴 건너뛰기




Volumn , Issue , 2009, Pages

Defiance in taxation and governance: Resisting and dismissing authority in a democracy

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84881810552     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Book
Times cited : (254)

References (559)
  • 2
    • 84881751614 scopus 로고    scopus 로고
    • reporter Nick McKenzie. ABC Radio National (8 November
    • ABC Radio National (8 November 2005), 'Abu Bakr Denied Terrorist Activity', reporter Nick McKenzie
    • (2005) Abu Bakr Denied Terrorist Activity
  • 3
    • 84881786674 scopus 로고    scopus 로고
    • ABC Television (24 July
    • ABC Television (24 July 2005), '500 Targeted in Tax Evasion Crackdown', http://www.abc.net.au/insidebusiness/content/2005/s1421028.htm.
    • (2005) 500 Targeted in Tax Evasion Crackdown
  • 4
    • 84881807891 scopus 로고    scopus 로고
    • ABC Television (10 November 2005
    • ABC Television (10 November 2005), 'Cleric Horrified by Terrorism Revelations', http://www.abc.net.au/lateline/content/2005/s1503116.htm.
    • Cleric Horrified by Terrorism Revelations
  • 5
    • 0030306446 scopus 로고    scopus 로고
    • Two types of bureaucracy: enabling and coercive
    • Adler, P.S. and B. Borys (1996), 'Two types of bureaucracy: enabling and coercive', Administrative Science Quarterly, 41(1), 61-89.
    • (1996) Administrative Science Quarterly , vol.41 , Issue.1 , pp. 61-89
    • Adler, P.S.1    Borys, B.2
  • 6
    • 84881714485 scopus 로고    scopus 로고
    • (15 October 2002), Lets Not Allow Politicians to Undercut Democracy, reporter Greg Barns
    • The Age (15 October 2002), 'Let's Not Allow Politicians to Undercut Democracy', reporter Greg Barns
    • The Age
  • 7
    • 84881785005 scopus 로고    scopus 로고
    • (16 August 2005), Tax Office Puts the Heat on Contractors, reporter Stan Beer
    • The Age (16 August 2005), 'Tax Office Puts the Heat on Contractors', reporter Stan Beer
    • The Age
  • 8
    • 84881783017 scopus 로고    scopus 로고
    • (7 December 2005), Anti-Terror Laws Rammed through - Minus Debate, reporter Jewel Topsfield
    • The Age (7 December 2005), 'Anti-Terror Laws Rammed through - Minus Debate', reporter Jewel Topsfield
    • The Age
  • 9
    • 0344614801 scopus 로고    scopus 로고
    • Shame management: regulating bullying
    • Cambridge: Cambridge University Press Eliza Ahmed, Nathan Harris, John Braithwaite and Valerie Braithwaite (eds)
    • Ahmed, Eliza (2001), 'Shame management: regulating bullying', in Eliza Ahmed, Nathan Harris, John Braithwaite and Valerie Braithwaite (eds), Shame Management through Reintegration, Cambridge: Cambridge University Press, pp. 211-311.
    • (2001) Shame Management through Reintegration , pp. 211-311
    • Ahmed, E.1
  • 11
    • 4143123208 scopus 로고    scopus 로고
    • When tax collectors become collectors of child support and student loans: jeopardizing the revenue base
    • Ahmed, E. and V. Braithwaite (2004), 'When tax collectors become collectors of child support and student loans: jeopardizing the revenue base', Kyklos, 57(3), 303-26.
    • (2004) Kyklos , vol.57 , Issue.3 , pp. 303-326
    • Ahmed, E.1    Braithwaite, V.2
  • 12
    • 25444435395 scopus 로고    scopus 로고
    • A need for emotionally intelligent policy: linking tax evasion with higher education funding
    • Ahmed, E. and V. Braithwaite (2005), 'A need for emotionally intelligent policy: linking tax evasion with higher education funding', Legal and Criminological Psychology, 10(2), 1-19.
    • (2005) Legal and Criminological Psychology , vol.10 , Issue.2 , pp. 1-19
    • Ahmed, E.1    Braithwaite, V.2
  • 13
    • 33846287262 scopus 로고    scopus 로고
    • Higher education loans and tax evasion: a response to perceived unfairness
    • Ahmed, E. and V. Braithwaite (2007), 'Higher education loans and tax evasion: a response to perceived unfairness', Law and Policy, 29(1), 121-36.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 121-136
    • Ahmed, E.1    Braithwaite, V.2
  • 15
    • 0002305454 scopus 로고
    • From intentions to actions: a theory of planned behavior
    • Heidelberg: Springer-Verlag J. Kuhl and J. Beckmann (eds)
    • Ajzen, I. (1985), 'From intentions to actions: a theory of planned behavior', in J. Kuhl and J. Beckmann (eds), Action Control: From Cognition to Behavior, Heidelberg: Springer-Verlag, pp. 11-39.
    • (1985) Action Control: From Cognition to Behavior , pp. 11-39
    • Ajzen, I.1
  • 18
    • 0001285746 scopus 로고
    • The ego in contemporary psychology
    • Allport, G.W. (1943), 'The ego in contemporary psychology', Psychological Review, 50(5), 451-78.
    • (1943) Psychological Review , vol.50 , Issue.5 , pp. 451-478
    • Allport, G.W.1
  • 19
    • 84980305359 scopus 로고
    • Economic and noneconomic factors in tax compliance
    • Alm, J., I. Sanchez and A. de Juan (1995), 'Economic and noneconomic factors in tax compliance', Kyklos, 48(1), 3-18.
    • (1995) Kyklos , vol.48 , Issue.1 , pp. 3-18
    • Alm, J.1    Sanchez, I.2    de Juan, A.3
  • 21
    • 0015408067 scopus 로고
    • Breakdown: a needed fourth step in the conceptual armamentarium of modern medicine
    • Antonovsky, A. (1972), 'Breakdown: a needed fourth step in the conceptual armamentarium of modern medicine', Social Science and Medicine, 6(5), 537-44.
    • (1972) Social Science and Medicine , vol.6 , Issue.5 , pp. 537-544
    • Antonovsky, A.1
  • 22
    • 0025284465 scopus 로고
    • A somewhat personal odyssey in studying the stress process
    • Antonovsky, A. (1990), 'A somewhat personal odyssey in studying the stress process', Stress Medicine, 6(2), 71-80.
    • (1990) Stress Medicine , vol.6 , Issue.2 , pp. 71-80
    • Antonovsky, A.1
  • 26
    • 0001717086 scopus 로고
    • Reciprocal integrity: creating conditions that encourage personal and organizational integrity
    • San Francisco, CA: Jossey-Bass Publishers Suresh Srivastva (ed.)
    • Argyris, C. and D.A. Schön (1988), 'Reciprocal integrity: creating conditions that encourage personal and organizational integrity', in Suresh Srivastva (ed.), Executive Integrity: The Search for High Human Values in Organizational Life, San Francisco, CA: Jossey-Bass Publishers, pp. 197-222.
    • (1988) Executive Integrity: The Search for High Human Values in Organizational Life , pp. 197-222
    • Argyris, C.1    Schön, D.A.2
  • 28
    • 0036248874 scopus 로고    scopus 로고
    • Trust as a mediator of the relationship between organizational justice and work outcomes: test of a social exchange model
    • Aryee, S., P.S. Budhwar and Z.X. Chen (2002), 'Trust as a mediator of the relationship between organizational justice and work outcomes: test of a social exchange model', Journal of Organizational Behaviour, 23(3), 267-85.
    • (2002) Journal of Organizational Behaviour , vol.23 , Issue.3 , pp. 267-285
    • Aryee, S.1    Budhwar, P.S.2    Chen, Z.X.3
  • 29
    • 84881815797 scopus 로고    scopus 로고
    • (3 July 2000), Australia Prepares for 10% Consumption Tax
    • Asian Economic News (3 July 2000), 'Australia Prepares for 10% Consumption Tax'.
    • Asian Economic News
  • 30
    • 84881835982 scopus 로고    scopus 로고
    • ATO crackdown nets property tax cheats
    • Issue 16, November/December Australian and New Zealand Banking Group 12 January 2008
    • Australian and New Zealand Banking Group (2004), 'ATO crackdown nets property tax cheats', Home Essentials, Issue 16, November/December, http://www.anz.com/aus/promo/Homeessentials016/Eco1.asp, 12 January 2008.
    • (2004) Home Essentials
  • 31
    • 67949091488 scopus 로고    scopus 로고
    • (11 November ), Big Boots to Fill at Tax Office, Editorial
    • Australian Financial Review (11 November 2005), 'Big Boots to Fill at Tax Office', Editorial
    • (2005) Australian Financial Review
  • 32
    • 84881810206 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office Australian Taxation Office
    • Australian Taxation Office (2002a), Compliance Program 2002-03, Canberra: Australian Taxation Office
    • (2002) Compliance Program 2002-03
  • 35
    • 84881719201 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office. Australian Taxation Office
    • Australian Taxation Office (2003a), Compliance Program 2003-04, Canberra: Australian Taxation Office
    • (2003) Compliance Program 2003-04
  • 36
    • 84881719875 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office Australian Taxation Office
    • Australian Taxation Office (2003b), Taxpayers' Charter - in Detail, Canberra: Australian Taxation Office
    • (2003) Taxpayers Charter - in Detail
  • 37
    • 84881717403 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office. Australian Taxation Office
    • Australian Taxation Office (2003c), Making It Easier to Comply, Canberra: Australian Taxation Office
    • (2003) Making It Easier to Comply
  • 39
    • 84881688971 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office. Australian Taxation Office
    • Australian Taxation Office (2004b), Compliance Program 2004-05, Canberra: Australian Taxation Office
    • (2004) Compliance Program 2004-05
  • 40
    • 84881739387 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office. Australian Taxation Office
    • Australian Taxation Office (2005), Compliance Program 2005-06, Canberra: Australian Taxation Office
    • (2005) Compliance Program 2005-06
  • 41
    • 84881672470 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office. Australian Taxation Office
    • Australian Taxation Office (2007), Taxpayers' Charter - What You Need to Know, Canberra: Australian Taxation Office
    • (2007) Taxpayers Charter - What You Need to Know
  • 42
    • 0005822606 scopus 로고    scopus 로고
    • Tax law: rules or principles
    • Avery Jones, J. (1996), 'Tax law: rules or principles', Fiscal Studies, 17(3), 63-89.
    • (1996) Fiscal Studies , vol.17 , Issue.3 , pp. 63-89
    • Avery, J.J.1
  • 43
    • 0347315047 scopus 로고    scopus 로고
    • Globalization, tax competition, and the fiscal crisis of the welfare state
    • Avi-Yonah, R.S. (2000), 'Globalization, tax competition, and the fiscal crisis of the welfare state', Harvard Law Review, 113(7), 1575-676.
    • (2000) Harvard Law Review , vol.113 , Issue.7 , pp. 1575-1676
    • Avi-Yonah, R.S.1
  • 46
    • 0003547941 scopus 로고
    • Englewood Cliffs, NJ: Prentice-Hall
    • Bandura, Albert (1977), Social Learning Theory, Englewood Cliffs, NJ: Prentice-Hall
    • (1977) Social Learning Theory
    • Bandura, A.1
  • 48
    • 0024722365 scopus 로고
    • Human agency in social cognitive theory
    • Bandura, A. (1989), 'Human agency in social cognitive theory', American Psychologist, 44(9), 1175-84.
    • (1989) American Psychologist , vol.44 , Issue.9 , pp. 1175-1184
    • Bandura, A.1
  • 49
    • 0033247523 scopus 로고    scopus 로고
    • Moral disengagement in the preparation of inhumanities
    • Bandura, A. (1999), 'Moral disengagement in the preparation of inhumanities', Personality and Social Psychology Review, 3(3), 193-209.
    • (1999) Personality and Social Psychology Review , vol.3 , Issue.3 , pp. 193-209
    • Bandura, A.1
  • 52
    • 0000989506 scopus 로고
    • Interactional, formal, and distributive justice in the workplace: an exploratory study
    • Barling, J. and M. Phillips (1993), 'Interactional, formal, and distributive justice in the workplace: an exploratory study', Journal of Psychology, 127(6), 649.
    • (1993) Journal of Psychology , vol.127 , Issue.6 , pp. 649
    • Barling, J.1    Phillips, M.2
  • 54
    • 84881694129 scopus 로고    scopus 로고
    • Chinese Challenge One-Child Policy
    • reporter James Reynolds 25 May
    • BBC News (25 May 2007), 'Chinese Challenge One-Child Policy', reporter James Reynolds
    • (2007) BBC News
  • 55
    • 84881747285 scopus 로고    scopus 로고
    • Does New Zealand Face a Terror Threat?
    • reporter Colin Peacock. (1 November
    • BBC News (1 November 2007), 'Does New Zealand Face a Terror Threat?', reporter Colin Peacock
    • BBC News 2007)
  • 56
    • 0347931666 scopus 로고    scopus 로고
    • An experiment testing the determinants of non-compliance with insider trading laws
    • Beams, J., R. Brown and L. Killough (2003), 'An experiment testing the determinants of non-compliance with insider trading laws', Journal of Business Ethics, 45(4), 309-23.
    • (2003) Journal of Business Ethics , vol.45 , Issue.4 , pp. 309-323
    • Beams, J.1    Brown, R.2    Killough, L.3
  • 57
  • 59
    • 0345875848 scopus 로고
    • Emotions and adjudication: status degradation among white-collar criminals
    • Benson, M.L. (1990), 'Emotions and adjudication: status degradation among white-collar criminals', Justice Quarterly, 7(3), 515-28.
    • (1990) Justice Quarterly , vol.7 , Issue.3 , pp. 515-528
    • Benson, M.L.1
  • 61
    • 84881757954 scopus 로고    scopus 로고
    • Influence from the shadows: the OECD, the shape of domestic tax policy and lessons for federal systems
    • Bentley, D. (2003), 'Influence from the shadows: the OECD, the shape of domestic tax policy and lessons for federal systems', Revenue Law Journal, 13(1), 128-46.
    • (2003) Revenue Law Journal , vol.13 , Issue.1 , pp. 128-146
    • Bentley, D.1
  • 63
    • 0000963920 scopus 로고    scopus 로고
    • Dealing with cynical citizens
    • Berman, E.M. (1997), 'Dealing with cynical citizens', Public Administration Review, 57(2), 105-12.
    • (1997) Public Administration Review , vol.57 , Issue.2 , pp. 105-112
    • Berman, E.M.1
  • 65
    • 33745296089 scopus 로고    scopus 로고
    • Democratic governance: systems and radical perspectives
    • Bevir, M. (2006), 'Democratic governance: systems and radical perspectives', Public Administration Review, 66(3), 426-36.
    • (2006) Public Administration Review , vol.66 , Issue.3 , pp. 426-436
    • Bevir, M.1
  • 66
    • 0003092186 scopus 로고
    • International justice communication criteria of fairness
    • Greenwich, CT: JAI Press R.J. Lewicki, B.H. Sheppard and M.H. Bazerman (eds)
    • Bies, R.J. and J.F. Moag (1986), 'International justice communication criteria of fairness', in R.J. Lewicki, B.H. Sheppard and M.H. Bazerman (eds), Research on Negotiations in Organizations, Greenwich, CT: JAI Press, pp. 43-55.
    • (1986) Research on Negotiations in Organizations , pp. 43-55
    • Bies, R.J.1    Moag, J.F.2
  • 69
    • 22144449408 scopus 로고    scopus 로고
    • Talking about regulation
    • Spring
    • Black, J. (1998), 'Talking about regulation', Public Law, Spring, 77-105.
    • (1998) Public Law , pp. 77-105
    • Black, J.1
  • 70
    • 0036522739 scopus 로고    scopus 로고
    • Regulatory conversations
    • Black, J. (2002), 'Regulatory conversations', Journal of Law and Society, 29(1), 166-96.
    • (2002) Journal of Law and Society , vol.29 , Issue.1 , pp. 166-196
    • Black, J.1
  • 71
    • 0031351486 scopus 로고    scopus 로고
    • The validity of the security- harmony social values model in the general population
    • Blamey, R. and V. Braithwaite (1997), 'The validity of the security- harmony social values model in the general population', Australian Journal of Psychology, 49(2), 71-7.
    • (1997) Australian Journal of Psychology , vol.49 , Issue.2 , pp. 71-77
    • Blamey, R.1    Braithwaite, V.2
  • 72
    • 0031160924 scopus 로고    scopus 로고
    • The effects of distributive, procedural, and interactional justice on postcomplaint behaviour
    • Blodgett, J.G., D.J. Hill and S.S. Tax (1997), 'The effects of distributive, procedural, and interactional justice on postcomplaint behaviour', Journal of Retailing, 73(2), 185-210.
    • (1997) Journal of Retailing , vol.73 , Issue.2 , pp. 185-210
    • Blodgett, J.G.1    Hill, D.J.2    Tax, S.S.3
  • 74
    • 40949107735 scopus 로고    scopus 로고
    • Design in the Australian Taxation Office
    • Body, J. (2008), 'Design in the Australian Taxation Office', Design Issues, 24(1), 55-67.
    • (2008) Design Issues , vol.24 , Issue.1 , pp. 55-67
    • Body, J.1
  • 77
  • 82
    • 85073179801 scopus 로고    scopus 로고
    • Through the eyes of the advisers: a fresh look at high wealth individuals
    • Aldershot: Ashgate Valerie Braithwaite (ed.)
    • Braithwaite, John (2003), 'Through the eyes of the advisers: a fresh look at high wealth individuals', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot: Ashgate, pp. 245-70.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 245-270
    • Braithwaite, J.1
  • 86
    • 84935412329 scopus 로고
    • Testing an expected utility model of corporate deterrence
    • Braithwaite, J. and T. Makkai (1991), 'Testing an expected utility model of corporate deterrence', Law and Society Review, 25(1), 7-39.
    • (1991) Law and Society Review , vol.25 , Issue.1 , pp. 7-39
    • Braithwaite, J.1    Makkai, T.2
  • 91
    • 0020451750 scopus 로고
    • The structure of social values: validation of Rokeachs two-value model
    • Braithwaite, V. (1982), 'The structure of social values: validation of Rokeach's two-value model', British Journal of Social Psychology, 21, 203-11.
    • (1982) British Journal of Social Psychology , vol.21 , pp. 203-211
    • Braithwaite, V.1
  • 92
    • 0023148296 scopus 로고
    • The development of a new measure of neuroticism based on the EASI-III temperament survey
    • Braithwaite, V. (1987), 'The development of a new measure of neuroticism based on the EASI-III temperament survey', Psychological Medicine, 17, 217-25.
    • (1987) Psychological Medicine , vol.17 , pp. 217-225
    • Braithwaite, V.1
  • 94
    • 0039527287 scopus 로고
    • The Australian governments affirmative action legislation: achieving social change through human resource management
    • Braithwaite, V. (1993), 'The Australian government's affirmative action legislation: achieving social change through human resource management', Law and Policy, 15(4), 327-54.
    • (1993) Law and Policy , vol.15 , Issue.4 , pp. 327-354
    • Braithwaite, V.1
  • 95
    • 84979406575 scopus 로고
    • Beyond Rokeachs equality-freedom model: two dimensional values in a one dimensional world
    • Braithwaite, V. (1994), 'Beyond Rokeach's equality-freedom model: two dimensional values in a one dimensional world', Journal of Social Issues, 50(4), 67-94.
    • (1994) Journal of Social Issues , vol.50 , Issue.4 , pp. 67-94
    • Braithwaite, V.1
  • 96
    • 84994921869 scopus 로고
    • Games of engagement: postures within the regulatory community
    • Braithwaite, V. (1995), 'Games of engagement: postures within the regulatory community', Law and Policy, 17(3), 225-55.
    • (1995) Law and Policy , vol.17 , Issue.3 , pp. 225-255
    • Braithwaite, V.1
  • 97
    • 0031287606 scopus 로고    scopus 로고
    • Harmony and security value orientations in political evaluation
    • Braithwaite, V. (1997), 'Harmony and security value orientations in political evaluation', Personality and Social Psychology Bulletin, 23(4), 401-14.
    • (1997) Personality and Social Psychology Bulletin , vol.23 , Issue.4 , pp. 401-414
    • Braithwaite, V.1
  • 98
    • 0003205253 scopus 로고    scopus 로고
    • Designing the process of workplace change through the Affirmative Action Act
    • Cambridge: Cambridge University Press Moira Gatens and Alison Mackinnon (eds)
    • Braithwaite, Valerie (1998a), 'Designing the process of workplace change through the Affirmative Action Act', in Moira Gatens and Alison Mackinnon (eds), Gender and Institutions, Cambridge: Cambridge University Press, pp. 107-28.
    • (1998) Gender and Institutions , pp. 107-128
    • Braithwaite, V.1
  • 99
    • 0032348858 scopus 로고    scopus 로고
    • The value balance model of political evaluations
    • Braithwaite, V. (1998b), 'The value balance model of political evaluations', British Journal of Psychology, 89(2), 223-47.
    • (1998) British Journal of Psychology , vol.89 , Issue.2 , pp. 223-247
    • Braithwaite, V.1
  • 100
    • 0032163916 scopus 로고    scopus 로고
    • The value orientations underlying liberalism- conservatism
    • Braithwaite, V. (1998c), 'The value orientations underlying liberalism- conservatism', Personality and Individual Differences, 25(3), 575-89.
    • (1998) Personality and Individual Differences , vol.25 , Issue.3 , pp. 575-589
    • Braithwaite, V.1
  • 101
    • 85024857217 scopus 로고    scopus 로고
    • Communal and exchange trust norms: their value base and relevance to institutional trust
    • New York: Russell Sage Foundation Valerie Braithwaite and Margaret Levi (eds)
    • Braithwaite, Valerie (1998d), 'Communal and exchange trust norms: their value base and relevance to institutional trust', in Valerie Braithwaite and Margaret Levi (eds), Trust and Governance, New York: Russell Sage Foundation, pp. 46-74.
    • (1998) Trust and Governance , pp. 46-74
    • Braithwaite, V.1
  • 103
    • 85073175198 scopus 로고    scopus 로고
    • Dancing with tax authorities: motivational postures and non-compliant actions
    • Aldershot, UK: Ashgate Valerie Braithwaite (ed.)
    • Braithwaite, Valerie (2003a), 'Dancing with tax authorities: motivational postures and non-compliant actions', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot, UK: Ashgate, pp. 15-40.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 15-40
    • Braithwaite, V.1
  • 104
    • 85073180849 scopus 로고    scopus 로고
    • Tax system integrity and compliance: the democratic management of the tax system
    • Aldershot: Ashgate Valerie Braithwaite (ed.)
    • Braithwaite, Valerie (2003b), 'Tax system integrity and compliance: the democratic management of the tax system', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot: Ashgate, pp. 271-90.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 271-290
    • Braithwaite, V.1
  • 105
    • 2442522292 scopus 로고    scopus 로고
    • Perceptions of whos not paying their fair share
    • Braithwaite, V. (2003c), 'Perceptions of who's not paying their fair share', Australian Journal of Social Issues, 38(3), 335-62.
    • (2003) Australian Journal of Social Issues , vol.38 , Issue.3 , pp. 335-362
    • Braithwaite, V.1
  • 106
    • 33846298538 scopus 로고    scopus 로고
    • Responsive regulation and taxation: introduction
    • Braithwaite, V. (2007), 'Responsive regulation and taxation: introduction', Law and Policy, 29(1), 3-10.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 3-10
    • Braithwaite, V.1
  • 107
    • 0032194896 scopus 로고    scopus 로고
    • Consensus, stability and meaning in abstract social values
    • Braithwaite, V. and R. Blamey (1998), 'Consensus, stability and meaning in abstract social values', Australian Journal of Political Science, 33(3), 373-90.
    • (1998) Australian Journal of Political Science , vol.33 , Issue.3 , pp. 373-390
    • Braithwaite, V.1    Blamey, R.2
  • 109
    • 58149367292 scopus 로고
    • The structure of human values: testing the adequacy of the Rokeach value survey
    • Braithwaite, V. and H.G. Law (1985), 'The structure of human values: testing the adequacy of the Rokeach value survey', Journal of Personality and Social Psychology, 49(1), 250-63.
    • (1985) Journal of Personality and Social Psychology , vol.49 , Issue.1 , pp. 250-263
    • Braithwaite, V.1    Law, H.G.2
  • 112
    • 79955097879 scopus 로고    scopus 로고
    • Integrating explanations of tax evasion and avoidance, in Alan Lewis (ed.)
    • Cambridge: Cambridge University Press
    • Braithwaite, Valerie and Michael Wenzel (2008), 'Integrating explanations of tax evasion and avoidance', in Alan Lewis (ed.), Psychology and Economic Behaviour, Cambridge: Cambridge University Press, pp. 304-31.
    • (2008) Psychology and Economic Behaviour , pp. 304-331
    • Braithwaite, V.1    Wenzel, M.2
  • 113
    • 84994925714 scopus 로고
    • Regulatory styles, motivational postures and nursing home compliance
    • Braithwaite, V., J. Braithwaite, D. Gibson and T. Makkai (1994), 'Regulatory styles, motivational postures and nursing home compliance', Law and Policy, 16(4), 363-94.
    • (1994) Law and Policy , vol.16 , Issue.4 , pp. 363-394
    • Braithwaite, V.1    Braithwaite, J.D.G.2    Makkai, T.3
  • 117
    • 33846274230 scopus 로고    scopus 로고
    • Taxation threat, motivational postures, and responsive regulation
    • Braithwaite, V., K. Murphy and M. Reinhart (2007), 'Taxation threat, motivational postures, and responsive regulation', Law and Policy, 29(1), 137-58.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 137-158
    • Braithwaite, V.1    Murphy, K.2    Reinhart, M.3
  • 118
    • 1842450286 scopus 로고    scopus 로고
    • Compliance: a 21st century approach
    • Brand, P. (1996), 'Compliance: a 21st century approach', National Tax Journal, 49(3), 413-19.
    • (1996) National Tax Journal , vol.49 , Issue.3 , pp. 413-419
    • Brand, P.1
  • 120
    • 84992939978 scopus 로고    scopus 로고
    • The challenge of tax compliance: globalization, information technology and mobility
    • St Leonards, NSW: Prospect Media Pty Ltd Chris Evans and Abe Greenbaum (eds)
    • Brooks, Neil (1998), 'The challenge of tax compliance: globalization, information technology and mobility', in Chris Evans and Abe Greenbaum (eds), Tax Administration: Facing the Challenge of the Future, St Leonards, NSW: Prospect Media Pty Ltd, pp. 7-33.
    • (1998) Tax Administration: Facing the Challenge of the Future , pp. 7-33
    • Brooks, N.1
  • 121
    • 33845959641 scopus 로고
    • A differential association-reinforcement theory of criminal behavior
    • Burgess, R.L. and R.L. Akers (1966), 'A differential association-reinforcement theory of criminal behavior', Social Problems, 14(2), 128-47.
    • (1966) Social Problems , vol.14 , Issue.2 , pp. 128-147
    • Burgess, R.L.1    Akers, R.L.2
  • 125
    • 0001764986 scopus 로고
    • Standing for something
    • Calhoun, C. (1995), 'Standing for something', The Journal of Philosophy, 92(5), 235-60.
    • (1995) The Journal of Philosophy , vol.92 , Issue.5 , pp. 235-260
    • Calhoun, C.1
  • 126
    • 84881722341 scopus 로고    scopus 로고
    • Canada Revenue Agency
    • Canada Revenue Agency (2003a), Our Fairness Edge, http://www.cra-arc.gc.ca/agency/fairness/pledge-e.html.
    • (2003) Our Fairness Edge
  • 127
    • 84881803457 scopus 로고    scopus 로고
    • Canada Revenue Agency
    • Canada Revenue Agency (2003b), Fairness and Client Rights: An Overview, http://www.cra-arc.gc.ca/agency/fairness/menu-e.html.
    • (2003) Fairness and Client Rights: An Overview
  • 131
    • 22544440829 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office. Cash Economy Task Force
    • Cash Economy Task Force (1998), Improving Tax Compliance in the Cash Economy, Canberra: Australian Taxation Office
    • (1998) Improving Tax Compliance in the Cash Economy
  • 132
    • 84881849216 scopus 로고    scopus 로고
    • OECD Tax Guidance Series, Paris: Organisation for Economic Co-operation and Development Centre for Tax Policy and Administration
    • Centre for Tax Policy and Administration (2001), Principles for Good Tax Administration, Practice Note GAP001, OECD Tax Guidance Series, Paris: Organisation for Economic Co-operation and Development, http://www.oecd.org/dataoecd/34/39/1907918.pdf.
    • (2001) Principles for Good Tax Administration, Practice Note GAP001
  • 133
    • 84920278250 scopus 로고    scopus 로고
    • Centre for Tax Policy and Administration OECD Tax Guidance Series, Paris: Organisation for Economic Cooperation and Development
    • Centre for Tax Policy and Administration (2003), Taxpayers' Rights and Obligations, Practice Note GAP002, OECD Tax Guidance Series, Paris: Organisation for Economic Cooperation and Development, http:// www.oecd.org/dataoecd/24/52/17851176.pdf.
    • (2003) Taxpayers Rights and Obligations Practice Note GAP002
  • 134
    • 34250162168 scopus 로고    scopus 로고
    • OECD Tax Policy Studies No. 13, Paris: Organisation for Economic Co-operation and Development Centre for Tax Policy and Administration
    • Centre for Tax Policy and Administration (2006), Fundamental Reform of Personal Income Tax, OECD Tax Policy Studies No. 13, Paris: Organisation for Economic Co-operation and Development, http://titania.sourceoecd.org.
    • (2006) Fundamental Reform of Personal Income Tax
  • 135
    • 10244223836 scopus 로고    scopus 로고
    • (14 February 2006), China: Drug Bid to Beat Child Ban
    • China Daily (14 February 2006), 'China: Drug Bid to Beat Child Ban'
    • China Daily
  • 136
    • 85055327400 scopus 로고    scopus 로고
    • Anti-terror laws and the Muslim community: where does terror end and security begin?
    • Chong, A. (2006), 'Anti-terror laws and the Muslim community: where does terror end and security begin?', Borderlands, 5(1)
    • (2006) Borderlands , vol.5 , Issue.1
    • Chong, A.1
  • 138
    • 84881683089 scopus 로고    scopus 로고
    • (16 September 2001), Bush Vows to Rid the World of "Evil-Doers", reporter Manuel Perez-Rivas
    • www.cnn.com (16 September 2001), 'Bush Vows to Rid the World of "Evil-Doers"', reporter Manuel Perez-Rivas.
  • 140
    • 0010887288 scopus 로고
    • The sociology of the deviant act: anomie theory and beyond
    • Cohen, A.K. (1965), 'The sociology of the deviant act: anomie theory and beyond', American Sociological Review, 30(1), 5-14.
    • (1965) American Sociological Review , vol.30 , Issue.1 , pp. 5-14
    • Cohen, A.K.1
  • 141
    • 84881814306 scopus 로고
    • Englewood Cliffs, NJ: Prentice-Hall
    • Cohen, Albert K. (1966), Deviance and Control, Englewood Cliffs, NJ: Prentice-Hall.
    • (1966) Deviance and Control
    • Cohen, A.K.1
  • 142
    • 0031493224 scopus 로고    scopus 로고
    • Field experiments examining the culture of honour: the role of institutions in perpetuating norms about violence
    • Cohen, D. and R.E. Nisbett (1997), 'Field experiments examining the culture of honour: the role of institutions in perpetuating norms about violence', Personality and Social Psychology Bulletin, 23(11), 1188-99.
    • (1997) Personality and Social Psychology Bulletin , vol.23 , Issue.11 , pp. 1188-1199
    • Cohen, D.1    Nisbett, R.E.2
  • 145
    • 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(3), 311-36.
    • (1997) Australian Tax Forum , vol.13 , Issue.3 , pp. 311-336
    • Coleman, C.1    Freeman, L.2
  • 146
    • 84934563431 scopus 로고
    • Toward an integrated theory of white-collar crime
    • Coleman, J. (1987), 'Toward an integrated theory of white-collar crime', American Journal of Sociology, 93(2), 406-39.
    • (1987) American Journal of Sociology , vol.93 , Issue.2 , pp. 406-439
    • Coleman, J.1
  • 148
    • 0003738289 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office. Commissioner of Taxation
    • Commissioner of Taxation (2001), Annual Report 2000-01, Canberra: Australian Taxation Office
    • (2001) Annual Report 2000-01
  • 149
    • 85056830955 scopus 로고    scopus 로고
    • paper presented at the Address to the American Chamber of Commerce, 14 March Commissioner of Taxation
    • Commissioner of Taxation (2002), 'Listening to the community: easier, cheaper, more personalised', paper presented at the Address to the American Chamber of Commerce, 14 March
    • (2002) Listening to the community: easier, cheaper, more personalised
  • 150
    • 1642415649 scopus 로고    scopus 로고
    • Canberra: Australian Taxation Office Commissioner of Taxation
    • Commissioner of Taxation (2003), Annual Report 2002-2003, Canberra: Australian Taxation Office
    • (2003) Annual Report 2002-2003
  • 151
    • 84881675372 scopus 로고    scopus 로고
    • paper presented at the Twenty Years of GST: The Best Path Forward, Wellington, New Zealand, 16-18 November. Commissioner of Taxation
    • Commissioner of Taxation (2006), 'The Australian approach to GST', paper presented at the Twenty Years of GST: The Best Path Forward, Wellington, New Zealand, 16-18 November
    • (2006) The Australian approach to GST
  • 158
    • 0001652465 scopus 로고
    • Autonomy as competence in 2-year-olds: maternal correlates of child defiance, compliance, and selfassertion
    • Crockenberg, S. and C. Litman (1990), 'Autonomy as competence in 2-year-olds: maternal correlates of child defiance, compliance, and selfassertion', Developmental Psychology, 26(6), 961-71.
    • (1990) Developmental Psychology , vol.26 , Issue.6 , pp. 961-971
    • Crockenberg, S.1    Litman, C.2
  • 159
    • 0036351843 scopus 로고    scopus 로고
    • Using social exchange theory to distinguish procedural from interactional justice
    • Cropanzano, R., C.A. Prehar and P.Y. Chen (2002), 'Using social exchange theory to distinguish procedural from interactional justice', Group and Organizational Management, 27(3), 324-51.
    • (2002) Group and Organizational Management , vol.27 , Issue.3 , pp. 324-351
    • Cropanzano, R.1    Prehar, C.A.2    Chen, P.Y.3
  • 160
    • 84917205714 scopus 로고
    • Possible selves across the life span
    • Cross, S. and H. Markus (1991), 'Possible selves across the life span', Human Development, 34(4), 230-55.
    • (1991) Human Development , vol.34 , Issue.4 , pp. 230-255
    • Cross, S.1    Markus, H.2
  • 161
    • 46549093639 scopus 로고
    • Colonial coercion and the Swazi tax revolt of 1903-1907
    • Crush, J. (1985), 'Colonial coercion and the Swazi tax revolt of 1903-1907', Political Geography Quarterly, 4(3), 179-90.
    • (1985) Political Geography Quarterly , vol.4 , Issue.3 , pp. 179-190
    • Crush, J.1
  • 162
    • 0346404530 scopus 로고
    • Organizational alignments, schisms, and high-integrity managerial behavior
    • Suresh Srivastva (ed.), San Francisco, CA: Jossey-Bass Publishers
    • Culbert, S.A. and J.J. McDonough (1988), 'Organizational alignments, schisms, and high-integrity managerial behavior', in Suresh Srivastva (ed.), Executive Integrity: The Search for High Human Values in Organizational Life, San Francisco, CA: Jossey-Bass Publishers, pp. 223-42.
    • (1988) Executive Integrity: The Search for High Human Values in Organizational Life , pp. 223-242
    • Culbert, S.A.1    McDonough, J.J.2
  • 163
    • 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(2/3), 305-21.
    • (1997) Journal of Economic Psychology , vol.18 , Issue.2-3 , pp. 305-321
    • Cullis, J.G.1    Lewis, A.2
  • 164
    • 0002034110 scopus 로고    scopus 로고
    • The Organizational Trust Inventory (OTI): development and validation
    • Thousand Oaks, CA: Sage in R.M. Kramer and T.R. Tyler (eds)
    • Cummings, L.L. and P. Bromiley (1996), 'The Organizational Trust Inventory (OTI): development and validation', in R.M. Kramer and T.R. Tyler (eds), Trust in Organizations: Frontiers of Theory and Research, Thousand Oaks, CA: Sage, pp. 302-30.
    • (1996) Trust in Organizations: Frontiers of Theory and Research , pp. 302-330
    • Cummings, L.L.1    Bromiley, P.2
  • 165
  • 166
    • 0346744668 scopus 로고
    • Integrity and radical change
    • Lawrence, KS: University of Kansas Press Claudia Card (ed.)
    • Davion, V. (1991), 'Integrity and radical change', in Claudia Card (ed.), Feminist Ethics, Lawrence, KS: University of Kansas Press, pp. 180-92.
    • (1991) Feminist Ethics , pp. 180-192
    • Davion, V.1
  • 168
    • 0010076768 scopus 로고
    • Taxpayers attitudes to income tax evasion: an empirical study
    • Dean, P., T. Keenan and F. Kenney (1980), 'Taxpayers' attitudes to income tax evasion: an empirical study', British Tax Review, 28, 28-44.
    • (1980) British Tax Review , vol.28 , pp. 28-44
    • Dean, P.1    Keenan, T.2    Kenney, F.3
  • 170
    • 0000953669 scopus 로고
    • The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P.J. and W.W. Powell (1983), 'The iron cage revisited: institutional isomorphism and collective rationality in organizational fields', American Sociological Review, 48(2), 147-60.
    • (1983) American Sociological Review , vol.48 , Issue.2 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 171
    • 0004291748 scopus 로고
    • Syracuse, NY: Syracuse University Press
    • Douglas, Mary (1986), How Institutions Think, Syracuse, NY: Syracuse University Press
    • (1986) How Institutions Think
    • Douglas, M.1
  • 172
    • 84974064826 scopus 로고
    • Dont toss coins in garbage cans: a prologue to policy design
    • Dryzek, J.S. (1983), 'Don't toss coins in garbage cans: a prologue to policy design', Journal of Public Policy, 3(4), 345-68.
    • (1983) Journal of Public Policy , vol.3 , Issue.4 , pp. 345-368
    • Dryzek, J.S.1
  • 174
  • 176
    • 0034195008 scopus 로고    scopus 로고
    • On the prospects for democratic deliberation: values analysis applied to Australian politics
    • Dryzek, J.S. and V.A. Braithwaite (2000), 'On the prospects for democratic deliberation: values analysis applied to Australian politics', Political Psychology, 21(2), 241-66.
    • (2000) Political Psychology , vol.21 , Issue.2 , pp. 241-266
    • Dryzek, J.S.1    Braithwaite, V.A.2
  • 178
    • 84994939181 scopus 로고
    • Legal ambiguity and the politics of compliance: affirmative action officers dilemma
    • Edelman, L.B., S. Petterson, E. Chambliss and H.S. Erlanger (1991), 'Legal ambiguity and the politics of compliance: affirmative action officer's dilemma', Law and Policy, 13(1), 73-97.
    • (1991) Law and Policy , vol.13 , Issue.1 , pp. 73-97
    • Edelman, L.B.1    Petterson, S.2    Chambliss, E.3    Erlanger, H.S.4
  • 182
    • 0015618473 scopus 로고
    • The self-concept revisited: or a theory of a theory
    • Epstein, S. (1973), 'The self-concept revisited: or a theory of a theory', American Psychologist, 28(5), 404-16.
    • (1973) American Psychologist , vol.28 , Issue.5 , pp. 404-416
    • Epstein, S.1
  • 183
    • 38248999038 scopus 로고
    • Taxation with representation: an analysis of the role of tax practitioners in tax compliance
    • Erard, B. (1993), 'Taxation with representation: an analysis of the role of tax practitioners in tax compliance', Journal of Public Economics, 52(2), 163-97.
    • (1993) Journal of Public Economics , vol.52 , Issue.2 , pp. 163-197
    • Erard, B.1
  • 184
    • 84881709861 scopus 로고    scopus 로고
    • Avoiding the issue: countering the termites in the Australian tax system
    • 12 September
    • Evans, C. (2005), 'Avoiding the issue: countering the termites in the Australian tax system', Australian Review of Public Affairs, 12 September, http://www.australianreview.net/digest/2005/09/evans.html.
    • (2005) Australian Review of Public Affairs
    • Evans, C.1
  • 186
    • 33846324411 scopus 로고    scopus 로고
    • Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation
    • Feld, L.P. and B.S. Frey (2007), 'Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation', Law and Policy, 29(1), 102-20.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 102-120
    • Feld, L.P.1    Frey, B.S.2
  • 188
    • 84881796615 scopus 로고
    • Tax avoidance and the responsibility of the professional legal adviser
    • Forsyth, N.H.M. (1981), 'Tax avoidance and the responsibility of the professional legal adviser', The Australian Law Journal, 55(8), 582-9.
    • (1981) The Australian Law Journal , vol.55 , Issue.8 , pp. 582-589
    • Forsyth, N.H.M.1
  • 191
    • 33750607977 scopus 로고    scopus 로고
    • Defining taxpayer responsibility: in support of a general anti-avoidance principle
    • Freedman, J. (2004), 'Defining taxpayer responsibility: in support of a general anti-avoidance principle', British Tax Review, 2004(4), 332-57.
    • (2004) British Tax Review , vol.2004 , Issue.4 , pp. 332-357
    • Freedman, J.1
  • 192
    • 84881715426 scopus 로고    scopus 로고
    • Tax, crime and human rights
    • Freeman, J. (2002), 'Tax, crime and human rights', British Tax Review, 2002(6), 445.
    • (2002) British Tax Review , vol.2002 , Issue.6 , pp. 445
    • Freeman, J.1
  • 193
    • 2442523544 scopus 로고
    • Ripples from the bottom of the harbour: some social ramifications of taxation fraud
    • Freiberg, A. (1988), 'Ripples from the bottom of the harbour: some social ramifications of taxation fraud', Criminal Law Journal, 12, 136-92.
    • (1988) Criminal Law Journal , vol.12 , pp. 136-192
    • Freiberg, A.1
  • 194
    • 4143067422 scopus 로고
    • Reconceptualizing tax sanctions
    • Freiberg, A. (1990), 'Reconceptualizing tax sanctions', Australian Tax Forum, 7(1), 1-24.
    • (1990) Australian Tax Forum , vol.7 , Issue.1 , pp. 1-24
    • Freiberg, A.1
  • 196
    • 2942626560 scopus 로고    scopus 로고
    • paper presented at the Jelle Zijlstra Lecture, Netherlands Institute for Advanced Study in the Humanities and Social Sciences (NIAS), 29 November 2002
    • Frey, Bruno S. (2003), 'The role of deterrence and tax morale in taxation in the European Union', paper presented at the Jelle Zijlstra Lecture, Netherlands Institute for Advanced Study in the Humanities and Social Sciences (NIAS), 29 November 2002, http://www.nias.knaw.nl/en/new_3/new_1/new_12.
    • (2003) The role of deterrence and tax morale in taxation in the European Union
    • Frey, B.S.1
  • 197
    • 84881770719 scopus 로고    scopus 로고
    • paper presented at the Second International Conference on Taxation, Centre for Tax System Integrity, Australian National University, Canberra, 10-11 December
    • Frey, Bruno S. and Lars P. Feld (2001), 'The tax authority and the taxpayer: an exploratory analysis', paper presented at the Second International Conference on Taxation, Centre for Tax System Integrity, Australian National University, Canberra, 10-11 December.
    • (2001) The tax authority and the taxpayer: an exploratory analysis
    • Frey, B.S.1    Feld, L.P.2
  • 199
    • 0004279291 scopus 로고    scopus 로고
    • New York: Continuum International Publishing Group
    • Fromm, Erich (2005), The Art of Listening, New York: Continuum International Publishing Group
    • (2005) The Art of Listening
    • Fromm, E.1
  • 200
    • 34547709638 scopus 로고    scopus 로고
    • Deliberations darker side: six questions for Iris Marion Young and Jane Mansbridge
    • Fung, A. (2004), 'Deliberation's darker side: six questions for Iris Marion Young and Jane Mansbridge', National Civic Review, 93(4), 47-54.
    • (2004) National Civic Review , vol.93 , Issue.4 , pp. 47-54
    • Fung, A.1
  • 201
    • 79956121151 scopus 로고
    • Why the "haves" come out ahead: speculations on the limits of legal change
    • Galanter, M. (1974), 'Why the "haves" come out ahead: speculations on the limits of legal change', Law and Society Review, 9(1), 95-160.
    • (1974) Law and Society Review , vol.9 , Issue.1 , pp. 95-160
    • Galanter, M.1
  • 202
  • 204
    • 0003048492 scopus 로고
    • The heavy electrical equipment antitrust cases of 1961
    • New York: Holt, Rinehart & Winston Marshall B. Clinard and Richard Quinney (eds)
    • Geis, Gilbert (1967), 'The heavy electrical equipment antitrust cases of 1961', in Marshall B. Clinard and Richard Quinney (eds), Criminal Behavior Systems: A Typology, New York: Holt, Rinehart & Winston, pp. 139-50.
    • (1967) Criminal Behavior Systems: A Typology , pp. 139-150
    • Geis, G.1
  • 206
    • 84934562854 scopus 로고
    • Institutional legitimacy, procedural justice, and compliance with supreme court decisions: a question of causality
    • Gibson, J.L. (1991), 'Institutional legitimacy, procedural justice, and compliance with supreme court decisions: a question of causality', Law and Society Review, 25(3), 631-6.
    • (1991) Law and Society Review , vol.25 , Issue.3 , pp. 631-636
    • Gibson, J.L.1
  • 208
    • 0002969739 scopus 로고    scopus 로고
    • Risk society: the context of British politics, in Jane Franklin (ed.)
    • Cambridge: Polity Press
    • Giddens, Anthony (1998), 'Risk society: the context of British politics', in Jane Franklin (ed.), The Politics of Risk Society, Cambridge: Polity Press, pp. 23-34.
    • (1998) The Politics of Risk Society , pp. 23-34
    • Giddens, A.1
  • 211
    • 84856284905 scopus 로고    scopus 로고
    • Because they can: motivations and intent of white-collar criminals
    • New York: Springer Henry N. Pontell and Gilbert Geis (eds)
    • Gobert, James and Maurice Punch (2007), 'Because they can: motivations and intent of white-collar criminals', in Henry N. Pontell and Gilbert Geis (eds), International Handbook of White-Collar and Corporate Crime, New York: Springer, pp. 98-122.
    • (2007) International Handbook of White-Collar and Corporate Crime , pp. 98-122
    • Gobert, J.1    Punch, M.2
  • 212
    • 85033770038 scopus 로고
    • Embarrassment and social organization
    • Goffman, E. (1956), 'Embarrassment and social organization', The American Journal of Sociology, 62(3), 264-71.
    • (1956) The American Journal of Sociology , vol.62 , Issue.3 , pp. 264-271
    • Goffman, E.1
  • 215
    • 0002047759 scopus 로고
    • The interaction order: American Sociological Association, 1982 Presidential Address
    • Goffman, E. (1983), 'The interaction order: American Sociological Association, 1982 Presidential Address', American Sociological Review, 48(1), 1-17.
    • (1983) American Sociological Review , vol.48 , Issue.1 , pp. 1-17
    • Goffman, E.1
  • 217
    • 0002563875 scopus 로고    scopus 로고
    • Institutions and their design
    • Cambridge: Cambridge University Press Robert E. Goodin (ed.)
    • Goodin, Robert E. (1996), 'Institutions and their design', in Robert E. Goodin (ed.), The Theory of Institutional Design, Cambridge: Cambridge University Press, pp. 1-53.
    • (1996) The Theory of Institutional Design , pp. 1-53
    • Goodin, R.E.1
  • 218
    • 60149091417 scopus 로고    scopus 로고
    • Frederiksberg, Denmark: Copenhagen Business School Press
    • Gordon, Ray D. (2007), Power, Knowledge and Domination, Frederiksberg, Denmark: Copenhagen Business School Press.
    • (2007) Power, Knowledge and Domination
    • Gordon, R.D.1
  • 219
    • 0001324053 scopus 로고
    • Moral obligation and attitudes: their relation to behavioral intentions
    • Gorsuch, R.L. and J. Ortberg (1983), 'Moral obligation and attitudes: their relation to behavioral intentions', Journal of Personality and Social Psychology, 44(5), 1025-28.
    • (1983) Journal of Personality and Social Psychology , vol.44 , Issue.5 , pp. 1025-1028
    • Gorsuch, R.L.1    Ortberg, J.2
  • 222
    • 84977711985 scopus 로고
    • Using non-governmental resources to foster regulatory compliance
    • Grabosky, P.N. (1995b), 'Using non-governmental resources to foster regulatory compliance', Governance, 8(4), 527-50.
    • (1995) Governance , vol.8 , Issue.4 , pp. 527-550
    • Grabosky, P.N.1
  • 223
    • 0031484043 scopus 로고    scopus 로고
    • Inside the pyramid: towards a conceptual framework for the analysis of regulatory systems
    • Grabosky, P.N. (1997), 'Inside the pyramid: towards a conceptual framework for the analysis of regulatory systems', International Journal of the Sociology of Law, 25(3), 195-201.
    • (1997) International Journal of the Sociology of Law , vol.25 , Issue.3 , pp. 195-201
    • Grabosky, P.N.1
  • 224
    • 34247160604 scopus 로고    scopus 로고
    • Upper Saddle River, NJ: Pearson-Prentice Hall
    • Grabosky, Peter (2007), Electronic Crime, Upper Saddle River, NJ: Pearson-Prentice Hall
    • (2007) Electronic Crime
    • Grabosky, P.1
  • 227
    • 84935667238 scopus 로고
    • Conscience, significant others, and rational choice: extending the deterrence model
    • Grasmick, H.G. and R.J. Bursik Jr (1990), 'Conscience, significant others, and rational choice: extending the deterrence model', Law and Society Review, 24(3), 837-61.
    • (1990) Law and Society Review , vol.24 , Issue.3 , pp. 837-861
    • Grasmick, H.G.1    Bursik Jr, R.J.2
  • 228
    • 2342614380 scopus 로고
    • Tax evasion and mechanisms of social control: a comparison with grand and petty theft
    • Grasmick, H.G. and W.J. Scott (1982), 'Tax evasion and mechanisms of social control: a comparison with grand and petty theft', Journal of Economic Psychology, 2(3), 213-30.
    • (1982) Journal of Economic Psychology , vol.2 , Issue.3 , pp. 213-230
    • Grasmick, H.G.1    Scott, W.J.2
  • 229
    • 1942462758 scopus 로고
    • Posing critical questions about tax avoidance
    • Grbich, Y. (1976), 'Posing critical questions about tax avoidance', University of New South Wales Law Journal, 1(3/4), 211-40.
    • (1976) University of New South Wales Law Journal , vol.1 , Issue.3-4 , pp. 211-240
    • Grbich, Y.1
  • 230
    • 84870933982 scopus 로고    scopus 로고
    • United States Taxpayer Bill of Rights 1, 2 and 3 A Path to the Future or Old Whine in New Bottles
    • Bond University: Revenue Law Journal in Duncan Bentley (ed.)
    • Greenbaum, Abe (1998), 'United States Taxpayer Bill of Rights 1, 2 and 3: A Path to the Future or Old Whine in New Bottles', in Duncan Bentley (ed.), Taxpayers' Rights: An International Perspective, Bond University: Revenue Law Journal, pp. 347-79.
    • (1998) Taxpayers Rights: An International Perspective , pp. 347-379
    • Greenbaum, A.1
  • 231
    • 58149410130 scopus 로고
    • The totalitarian ego: fabrication and revision of personal history
    • Greenwald, A.G. (1980), 'The totalitarian ego: fabrication and revision of personal history', American Psychologist, 35(7), 603-18.
    • (1980) American Psychologist , vol.35 , Issue.7 , pp. 603-618
    • Greenwald, A.G.1
  • 232
    • 0040990395 scopus 로고    scopus 로고
    • (31 October 2007), I Should Pay More Tax, Says US Billionaire Warren Buffett, reporter Andrew Clark
    • The Guardian (31 October 2007), 'I Should Pay More Tax, Says US Billionaire Warren Buffett', reporter Andrew Clark
    • The Guardian
  • 234
    • 0347013371 scopus 로고
    • Thinking about regulatory mix: regulating occupational health and safety, futures markets and environmental law
    • Canberra, Australia: Australian Institute of Criminology Peter Grabosky and John Braithwaite (eds)
    • Gunningham, Neil (1993), 'Thinking about regulatory mix: regulating occupational health and safety, futures markets and environmental law', in Peter Grabosky and John Braithwaite (eds), Business Regulation and Australia's Future, Canberra, Australia: Australian Institute of Criminology, pp. 133-49.
    • (1993) Business Regulation and Australias Future , pp. 133-149
    • Gunningham, N.1
  • 241
    • 84937258947 scopus 로고    scopus 로고
    • Defiance and despair: subcultural and structural linkages between delinquency and despair in the life course
    • Hagan, J. (1997), 'Defiance and despair: subcultural and structural linkages between delinquency and despair in the life course', Social Forces, 76(1), 119-34.
    • (1997) Social Forces , vol.76 , Issue.1 , pp. 119-134
    • Hagan, J.1
  • 242
    • 0038856930 scopus 로고    scopus 로고
    • Subterranean sources of subcultural delinquency beyond the American dream
    • Hagan, J., G. Hefler, G. Classen, K. Boehnke and H. Merkens (1998), 'Subterranean sources of subcultural delinquency beyond the American dream', Criminology, 36(2), 309-42.
    • (1998) Criminology , vol.36 , Issue.2 , pp. 309-342
    • Hagan, J.1    Hefler, G.2    Classen, G.3    Boehnke, K.4    Merkens, H.5
  • 245
    • 33846276827 scopus 로고    scopus 로고
    • Putting the client first: the emerging Copernican revolution of tax administration
    • Hamilton, S. (2003), 'Putting the client first: the emerging Copernican revolution of tax administration', Tax Notes International, 29(6), 569-76.
    • (2003) Tax Notes International , vol.29 , Issue.6 , pp. 569-576
    • Hamilton, S.1
  • 246
    • 0012937739 scopus 로고    scopus 로고
    • Shaming and shame: regulating drink driving
    • Cambridge: Cambridge University Press Eliza Ahmed, Nathan Harris, John Braithwaite and Valerie Braithwaite (eds)
    • Harris, Nathan (2001), 'Shaming and shame: regulating drink driving', in Eliza Ahmed, Nathan Harris, John Braithwaite and Valerie Braithwaite (eds), Shame Management through Reintegration, Cambridge: Cambridge University Press, pp. 73-207.
    • (2001) Shame Management through Reintegration , pp. 73-207
    • Harris, N.1
  • 249
    • 0011666134 scopus 로고
    • Quality of service: a new frontier for integrity in organizations
    • San Franscisco, CA: Jossey-Bass Publishers Suresh Srivastva (ed.)
    • Harrison, R. (1988), 'Quality of service: a new frontier for integrity in organizations', in Suresh Srivastva (ed.), Executive Integrity: The Search for High Human Values in Organizational Life, San Franscisco, CA: Jossey-Bass Publishers, pp. 45-67.
    • (1988) Executive Integrity: The Search for High Human Values in Organizational Life , pp. 45-67
    • Harrison, R.1
  • 250
    • 10944234073 scopus 로고    scopus 로고
    • More tax evasion research required in new millennium
    • Hasseldine, J. and Z. Li (1999), 'More tax evasion research required in new millennium', Crime, Law and Social Change, 31(2), 91-104.
    • (1999) Crime, Law and Social Change , vol.31 , Issue.2 , pp. 91-104
    • Hasseldine, J.1    Li, Z.2
  • 254
    • 51849115152 scopus 로고    scopus 로고
    • Thinking about how to avoid thought: deep norms, shallow rules, and the structure of attention
    • Heimer, C.A. (2008), 'Thinking about how to avoid thought: deep norms, shallow rules, and the structure of attention', Regulation and Governance, 2(1), 30-47.
    • (2008) Regulation and Governance , vol.2 , Issue.1 , pp. 30-47
    • Heimer, C.A.1
  • 255
    • 0002241461 scopus 로고
    • Does deterrence deter? Measuring the effect of deterrence on tax compliance in field studies and experimental studies
    • Ann Arbor, MI: University of Michigan Press Joel Slemrod (ed.)
    • Hessing, D.J., H. Elffers, H.S.J. Robben and P. Webley (1992), 'Does deterrence deter? Measuring the effect of deterrence on tax compliance in field studies and experimental studies', in Joel Slemrod (ed.), Why People Pay Taxes: Tax Compliance and Enforcement, Ann Arbor, MI: University of Michigan Press, pp. 291-305.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 291-305
    • Hessing, D.J.1    Elffers, H.2    Robben, H.S.J.3    Webley, P.4
  • 256
    • 84881817014 scopus 로고    scopus 로고
    • Identifying and mitigating taxpayer non-compliance
    • Hite, P. (1997), 'Identifying and mitigating taxpayer non-compliance', Australian Tax Forum, 13(2), 155-76.
    • (1997) Australian Tax Forum , vol.13 , Issue.2 , pp. 155-176
    • Hite, P.1
  • 257
    • 0000665015 scopus 로고
    • An examination of taxpayer preference for aggressive tax advice
    • Hite, P.A. and G.A. McGill (1992), 'An examination of taxpayer preference for aggressive tax advice', National Tax Journal, 45(4), 389-403.
    • (1992) National Tax Journal , vol.45 , Issue.4 , pp. 389-403
    • Hite, P.A.1    McGill, G.A.2
  • 259
    • 84881783005 scopus 로고    scopus 로고
    • (1968 [1651])
    • Aylesbury, UK: Penguin
    • Hobbes, Thomas (1968 [1651]), Leviathan, Aylesbury, UK: Penguin
    • Leviathan
    • Hobbes, T.1
  • 261
    • 85073175729 scopus 로고    scopus 로고
    • Championing the compliance model: from common sense to common action?
    • Aldershot, UK: Ashgate Valerie Braithwaite (ed.)
    • Hobson, Kersty (2003), 'Championing the compliance model: from common sense to common action?', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot, UK: Ashgate, pp. 131-58.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 131-158
    • Hobson, K.1
  • 264
    • 84982705844 scopus 로고
    • A public management for all seasons
    • Hood, C. (1991), 'A public management for all seasons', Public Administration Review, 69(1), 3-19.
    • (1991) Public Administration Review , vol.69 , Issue.1 , pp. 3-19
    • Hood, C.1
  • 272
    • 84881791619 scopus 로고    scopus 로고
    • Washington, DC: IRS Customer Service Task Force. IRS Customer Service Task Force
    • IRS Customer Service Task Force (1997), Report on the IRS: Reinvention, Recourse, Rights, Reform, Washington, DC: IRS Customer Service Task Force
    • (1997) Report on the IRS: Reinvention, Recourse, Rights, Reform
  • 273
    • 0347592662 scopus 로고    scopus 로고
    • Citizen participation in decision making: is it worth the effort?
    • Irvin, R.A. and J. Stansbury (2004), 'Citizen participation in decision making: is it worth the effort?' Public Administration Review, 64(1), 55-65.
    • (2004) Public Administration Review , vol.64 , Issue.1 , pp. 55-65
    • Irvin, R.A.1    Stansbury, J.2
  • 274
    • 0001608709 scopus 로고
    • Tax compliance research: findings, problems, and prospects
    • Jackson, B.R. and V.C. Milliron (1986), 'Tax compliance research: findings, problems, and prospects', Journal of Accounting Literature, 5, 125-65.
    • (1986) Journal of Accounting Literature , vol.5 , pp. 125-165
    • Jackson, B.R.1    Milliron, V.C.2
  • 275
    • 0347034604 scopus 로고    scopus 로고
    • Tax compliance, self-assessment, and tax administration in New Zealand - is the carrot or the stick more appropriate to encourage compliance?
    • James, S. and C. Alley (1999), 'Tax compliance, self-assessment, and tax administration in New Zealand - is the carrot or the stick more appropriate to encourage compliance?', New Zealand Journal of Taxation Law and Policy, 5(1), 3-14.
    • (1999) New Zealand Journal of Taxation Law and Policy , vol.5 , Issue.1 , pp. 3-14
    • James, S.1    Alley, C.2
  • 276
    • 84881828205 scopus 로고    scopus 로고
    • The Taxpayers Charter: a case study in tax administration
    • James, S., K. Murphy and M. Reinhart (2004), 'The Taxpayers' Charter: a case study in tax administration', Journal of Australian Taxation, 7(2), 336-56.
    • (2004) Journal of Australian Taxation , vol.7 , Issue.2 , pp. 336-356
    • James, S.1    Murphy, K.2    Reinhart, M.3
  • 280
    • 48849115252 scopus 로고    scopus 로고
    • How is trust in government created?: it begins at home, but ends in the parliament
    • Job, J. (2005), 'How is trust in government created?: it begins at home, but ends in the parliament', Australian Review of Public Affairs, 6(1), 1-23.
    • (2005) Australian Review of Public Affairs , vol.6 , Issue.1 , pp. 1-23
    • Job, J.1
  • 281
    • 85073179886 scopus 로고    scopus 로고
    • Short-term experience with responsive regulation in the Australian Tax Office
    • Aldershot, UK: Ashgate Valerie Braithwaite (ed.)
    • Job, Jenny and David Honaker (2003), 'Short-term experience with responsive regulation in the Australian Tax Office', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot, UK: Ashgate, pp. 111-30.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 111-130
    • Job, J.1    Honaker, D.2
  • 283
    • 33846321914 scopus 로고    scopus 로고
    • Culture change in three taxation administrations: from command-and-control to responsive regulation
    • Job, J., A. Stout and R. Smith (2007), 'Culture change in three taxation administrations: from command-and-control to responsive regulation', Law and Policy, 29(1), 84-101.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 84-101
    • Job, J.1    Stout, A.2    Smith, R.3
  • 286
    • 85052792898 scopus 로고    scopus 로고
    • The psychology of system justification and the palliative function of ideology
    • Jost, J.T. and O. Hunyady (2002), 'The psychology of system justification and the palliative function of ideology', European Review of Social Psychology, 13, 111-53.
    • (2002) European Review of Social Psychology , vol.13 , pp. 111-153
    • Jost, J.T.1    Hunyady, O.2
  • 289
    • 84994930496 scopus 로고
    • Editors introduction: understanding regulatory enforcement
    • Kagan, R.A. (1989), 'Editor's introduction: understanding regulatory enforcement', Law and Policy, 11(2), 89-120.
    • (1989) Law and Policy , vol.11 , Issue.2 , pp. 89-120
    • Kagan, R.A.1
  • 290
    • 0003019906 scopus 로고
    • The "criminology of the corporation" and regulatory enforcement strategies
    • The Hague: Kluwer- NijhoffPublishing Keith Hawkins and John M. Thomas (eds)
    • Kagan, Robert A. and John T. Scholz (1984), 'The "criminology of the corporation" and regulatory enforcement strategies', in Keith Hawkins and John M. Thomas (eds), Enforcing Regulation, The Hague: Kluwer- NijhoffPublishing, pp. 67-95.
    • (1984) Enforcing Regulation , pp. 67-95
    • Kagan, R.A.1    Scholz, J.T.2
  • 291
    • 0037339842 scopus 로고    scopus 로고
    • Child disobedience and noncompliance: a review
    • Kalb, L.M. and R. Loeber (2003), 'Child disobedience and noncompliance: a review', Pediatrics, 111(3), 641-52.
    • (2003) Pediatrics , vol.111 , Issue.3 , pp. 641-652
    • Kalb, L.M.1    Loeber, R.2
  • 292
    • 84881818071 scopus 로고    scopus 로고
    • paper presented at the Fifth International Conference on Tax Administration, Australian Taxation Studies Program (ATAX), University of New South Wales, 4-5 April
    • Karlinsky, Stewart and Joseph Bankman (2002), 'Developing a theory of cash businesses tax evasion behavior and the role of their cash preparers', paper presented at the Fifth International Conference on Tax Administration, Australian Taxation Studies Program (ATAX), University of New South Wales, 4-5 April
    • (2002) Developing a theory of cash businesses tax evasion behavior and the role of their cash preparers
    • Karlinsky, S.1    Bankman, J.2
  • 293
    • 33646507515 scopus 로고    scopus 로고
    • Democracy, values, and violence: paradoxes, tensions, and comparative advantages of liberal inclusion
    • Karstedt, S. (2006), 'Democracy, values, and violence: paradoxes, tensions, and comparative advantages of liberal inclusion', Annals of the American Academy of Political and Social Science, 605, 50-81.
    • (2006) Annals of the American Academy of Political and Social Science , vol.605 , pp. 50-81
    • Karstedt, S.1
  • 295
    • 0000590429 scopus 로고
    • Compliance, identification, and internalization: three processes of attitude change
    • Kelman, H.C. (1958), 'Compliance, identification, and internalization: three processes of attitude change', Journal of Conflict Resolution, 2(1), 51-60.
    • (1958) Journal of Conflict Resolution , vol.2 , Issue.1 , pp. 51-60
    • Kelman, H.C.1
  • 296
    • 0346561168 scopus 로고
    • Processes of opinion change
    • Kelman, H.C. (1961), 'Processes of opinion change', Public Opinion Quarterly, 25(1), 57-78.
    • (1961) Public Opinion Quarterly , vol.25 , Issue.1 , pp. 57-78
    • Kelman, H.C.1
  • 298
    • 0009196880 scopus 로고    scopus 로고
    • The transformation of governance: globalization, devolution, and the role of government
    • Kettl, D.F. (2000), 'The transformation of governance: globalization, devolution, and the role of government', Public Administration Review, 60(6), 488-97.
    • (2000) Public Administration Review , vol.60 , Issue.6 , pp. 488-497
    • Kettl, D.F.1
  • 300
    • 0001035711 scopus 로고
    • Did the tax reform act of 1986 improve compliance? Three studies of pre- and post-TRA compliance attitudes
    • Kinsey, K.A. and H.G. Grasmick (1993), 'Did the tax reform act of 1986 improve compliance? Three studies of pre- and post-TRA compliance attitudes', Law and Policy, 15(4), 293-325.
    • (1993) Law and Policy , vol.15 , Issue.4 , pp. 293-325
    • Kinsey, K.A.1    Grasmick, H.G.2
  • 301
    • 0033161937 scopus 로고    scopus 로고
    • Reactance to taxation: employers attitudes towards taxes
    • Kirchler, E. (1999), 'Reactance to taxation: employers' attitudes towards taxes', Journal of Socio-Economics, 28(2), 131-8.
    • (1999) Journal of Socio-Economics , vol.28 , Issue.2 , pp. 131-138
    • Kirchler, E.1
  • 303
    • 0004065037 scopus 로고    scopus 로고
    • London: Flamingo
    • Klein, Naomi (2000), No Logo, London: Flamingo
    • (2000) No Logo
    • Klein, N.1
  • 304
    • 0001208076 scopus 로고
    • The role of tax preparers in tax compliance
    • Klepper, S. and D. Nagin (1989), 'The role of tax preparers in tax compliance', Policy Sciences, 22(2), 167-94.
    • (1989) Policy Sciences , vol.22 , Issue.2 , pp. 167-194
    • Klepper, S.1    Nagin, D.2
  • 305
    • 84928437798 scopus 로고
    • Expert intermediaries and legal compliance: the case of tax preparers
    • Klepper, S., M. Mazur and D. Nagin (1991), 'Expert intermediaries and legal compliance: the case of tax preparers', Journal of Law and Economics, 34(1), 205-29.
    • (1991) Journal of Law and Economics , vol.34 , Issue.1 , pp. 205-229
    • Klepper, S.1    Mazur, M.2    Nagin, D.3
  • 306
    • 84970772283 scopus 로고
    • Aggregation and deliberation: on the possibility of democratic legitimacy
    • Knight, J. and J. Johnson (1994), 'Aggregation and deliberation: on the possibility of democratic legitimacy', Political Theory, 22(2), 277-96.
    • (1994) Political Theory , vol.22 , Issue.2 , pp. 277-296
    • Knight, J.1    Johnson, J.2
  • 307
    • 84857835056 scopus 로고
    • Beliefs about democracy and satisfaction with democratic government: the Canadian case
    • Kornberg, A. and H.A. Clarke (1994), 'Beliefs about democracy and satisfaction with democratic government: the Canadian case', Political Research Quarterly, 47(3), 537-63.
    • (1994) Political Research Quarterly , vol.47 , Issue.3 , pp. 537-563
    • Kornberg, A.1    Clarke, H.A.2
  • 308
    • 84963025676 scopus 로고
    • Attitudes vs actions
    • La Piere, R. (1934), 'Attitudes vs actions', Social Forces, 13(2), 230-37.
    • (1934) Social Forces , vol.13 , Issue.2 , pp. 230-237
    • La Piere, R.1
  • 310
    • 0036813138 scopus 로고    scopus 로고
    • Invisible inequality: social class and child rearing in black families and white families
    • Lareau, A. (2002), 'Invisible inequality: social class and child rearing in black families and white families', American Sociological Review, 67(5), 747-76.
    • (2002) American Sociological Review , vol.67 , Issue.5 , pp. 747-776
    • Lareau, A.1
  • 313
    • 0022090992 scopus 로고
    • Stress and adaptational outcomes: the problem of confounded measures
    • Lazarus, R.S., A. DeLongis, S. Folkman and R. Gruen (1985), 'Stress and adaptational outcomes: the problem of confounded measures', American Psychologist, 40(7), 770-79.
    • (1985) American Psychologist , vol.40 , Issue.7 , pp. 770-779
    • Lazarus, R.S.1    DeLongis, A.2    Folkman, S.3    Gruen, R.4
  • 314
    • 84881815363 scopus 로고    scopus 로고
    • Introduction
    • New York: Russell Sage Foundation Valerie Braithwaite and Margaret Levi (eds)
    • Levi, Margaret and Valerie Braithwaite (1998), 'Introduction', in Valerie Braithwaite and Margaret Levi (eds), Trust and Governance, New York: Russell Sage Foundation, pp. 1-5.
    • (1998) Trust and Governance , pp. 1-5
    • Levi, M.1    Braithwaite, V.2
  • 317
    • 0004223340 scopus 로고
    • New York: International Universities Press
    • Lewis, Helen B. (1971), Shame and Guilt in Neurosis, New York: International Universities Press.
    • (1971) Shame and Guilt in Neurosis
    • Lewis, H.B.1
  • 319
    • 84935523356 scopus 로고
    • The confidence gap during the Reagan years, 1981-1987
    • Lipset, S.M. and W. Schneider (1987), 'The confidence gap during the Reagan years, 1981-1987', Political Science Quarterly, 102(1), 1-23.
    • (1987) Political Science Quarterly , vol.102 , Issue.1 , pp. 1-23
    • Lipset, S.M.1    Schneider, W.2
  • 320
    • 84881775157 scopus 로고    scopus 로고
    • paper presented at the Joint meetings of the Law and Society Association and Research Committee on Sociology of Law of the International Sociological Association, Budapest, Hungary, 4-7 July
    • Littlewood, Michael (2001), 'Taxation without representation: the history of Hong Kong's troublingly successful tax system', paper presented at the Joint meetings of the Law and Society Association and Research Committee on Sociology of Law of the International Sociological Association, Budapest, Hungary, 4-7 July
    • (2001) Taxation without representation: the history of Hong Kongs troublingly successful tax system
    • Littlewood, M.1
  • 321
    • 33749363177 scopus 로고
    • The role of legal complexity in shaping taxpayer compliance
    • Lisse, Netherlands: Swets & Zeitlinger Peter J. van Koppen (ed.)
    • Long, Susan B. and Judyth A. Swingen (1988), 'The role of legal complexity in shaping taxpayer compliance', in Peter J. van Koppen (ed.), Lawyers on Psychology and Psychologists on Law. Series on Law and Psychology, No. 1, Lisse, Netherlands: Swets & Zeitlinger, pp. 127-46.
    • (1988) Lawyers on Psychology and Psychologists on Law. Series on Law and Psychology, No. 1 , pp. 127-146
    • Long, S.B.1    Swingen, J.A.2
  • 322
    • 79953273049 scopus 로고    scopus 로고
    • Political Comedian Will Durst Chronicles Life on the Road as He Tries to Amuse a Post-Sept. 11 Nation
    • Los Angeles Times (12 May 2002), 'Political Comedian Will Durst Chronicles Life on the Road as He Tries to Amuse a Post-Sept. 11 Nation'
    • Los Angeles Times
  • 323
    • 85044896038 scopus 로고    scopus 로고
    • Diagnosing and remedying the failings of official participation schemes: the CLEAR framework
    • Lowndes, V., L. Pratchett and G. Stoker (2006), 'Diagnosing and remedying the failings of official participation schemes: the CLEAR framework', Social Policy and Society, 5(2), 281-91.
    • (2006) Social Policy and Society , vol.5 , Issue.2 , pp. 281-291
    • Lowndes, V.1    Pratchett, L.2    Stoker, G.3
  • 327
    • 84984353318 scopus 로고
    • Reintegrative shaming and compliance with regulatory standards
    • Makkai, T. and J. Braithwaite (1994a), 'Reintegrative shaming and compliance with regulatory standards', Criminology, 32(3), 361-83.
    • (1994) Criminology , vol.32 , Issue.3 , pp. 361-383
    • Makkai, T.1    Braithwaite, J.2
  • 329
    • 0002365092 scopus 로고    scopus 로고
    • Using power/fighting power: the polity
    • Princeton, NJ: Princeton University Press Seyla Benhabib (ed.)
    • Mansbridge, Jane (1996), 'Using power/fighting power: the polity', in Seyla Benhabib (ed.), Democracy and Difference: Contesting the Boundaries of the Political, Princeton, NJ: Princeton University Press, pp. 46-66.
    • (1996) Democracy and Difference: Contesting the Boundaries of the Political , pp. 46-66
    • Mansbridge, J.1
  • 330
    • 78649829297 scopus 로고    scopus 로고
    • Unemployment insurance meets globalization and the modern workforce
    • Maranville, D. (2004), 'Unemployment insurance meets globalization and the modern workforce', Santa Clara Law Review, 44(4), 1129-58.
    • (2004) Santa Clara Law Review , vol.44 , Issue.4 , pp. 1129-1158
    • Maranville, D.1
  • 333
    • 33645465637 scopus 로고    scopus 로고
    • Excuses, excuses: what have we learned from five decades of neutralization research?
    • Chicago, IL: University of Chicago Press Michael Tonry (ed.)
    • Maruna, Shadd and Heith Copes (2004), 'Excuses, excuses: what have we learned from five decades of neutralization research?', in Michael Tonry (ed.), Crime and Justice, Vol. 32: A Review of Research, Chicago, IL: University of Chicago Press, pp. 221-320.
    • (2004) Crime and Justice, Vol.32 A Review of Research , pp. 221-320
    • Maruna, S.1    Copes, H.2
  • 334
    • 33748595799 scopus 로고    scopus 로고
    • A fundamental attribution error? rethinking cognitive distortions
    • Maruna, S. and R.E. Mann (2006), 'A fundamental attribution error? rethinking cognitive distortions', Legal and Criminal Psychology, 11(2), 155-77.
    • (2006) Legal and Criminal Psychology , vol.11 , Issue.2 , pp. 155-177
    • Maruna, S.1    Mann, R.E.2
  • 335
    • 0004278843 scopus 로고
    • (2nd edn), Princeton, NJ: Van Nostrand Reinhold
    • Maslow, Abraham (1968), Toward a Psychology of Being (2nd edn), Princeton, NJ: Van Nostrand Reinhold
    • (1968) Toward a Psychology of Being
    • Maslow, A.1
  • 336
    • 0009053122 scopus 로고
    • A study of admitted income tax evasion
    • Mason, R. and L.D. Calvin (1978), 'A study of admitted income tax evasion', Law and Society, 13(1), 73-89.
    • (1978) Law and Society , vol.13 , Issue.1 , pp. 73-89
    • Mason, R.1    Calvin, L.D.2
  • 337
    • 0036226720 scopus 로고    scopus 로고
    • A brief history of human society: the origin and role of emotion in social life: 2001 Presidential Address
    • Massey, D.S. (2002), 'A brief history of human society: the origin and role of emotion in social life: 2001 Presidential Address', American Sociological Review, 67(1), 1-29.
    • (2002) American Sociological Review , vol.67 , Issue.1 , pp. 1-29
    • Massey, D.S.1
  • 339
    • 0004290406 scopus 로고
    • Englewood Cliffs, NJ: Prentice-Hall
    • Matza, David (1964), Becoming Deviant, Englewood Cliffs, NJ: Prentice-Hall
    • (1964) Becoming Deviant
    • Matza, D.1
  • 343
    • 0347684362 scopus 로고    scopus 로고
    • A focal point theory of expressive law
    • McAdams, R.H. (2000), 'A focal point theory of expressive law', Virginia Law Review, 86(8), 1649-730.
    • (2000) Virginia Law Review , vol.86 , Issue.8 , pp. 1649-1730
    • McAdams, R.H.1
  • 344
    • 34547361226 scopus 로고    scopus 로고
    • Testing the focal point theory of legal compliance: the effect of third-party expression in an experimental hawk/dove game
    • McAdams, R.H. and J. Nadler (2005), 'Testing the focal point theory of legal compliance: the effect of third-party expression in an experimental hawk/dove game', Journal of Empirical Legal Studies, 2(1), 87-123.
    • (2005) Journal of Empirical Legal Studies , vol.2 , Issue.1 , pp. 87-123
    • McAdams, R.H.1    Nadler, J.2
  • 345
    • 18144422453 scopus 로고    scopus 로고
    • The Australian federal election, October 2004
    • McAllister, I. (2005), 'The Australian federal election, October 2004', Electoral Studies, 24(3), 545-51.
    • (2005) Electoral Studies , vol.24 , Issue.3 , pp. 545-551
    • McAllister, I.1
  • 346
    • 0040214367 scopus 로고    scopus 로고
    • The electoral politics of economic reform in Australia: the 1998 election
    • McAllister, I. and C. Bean (2000), 'The electoral politics of economic reform in Australia: the 1998 election', Australian Journal of Political Science, 35(3), 383-99.
    • (2000) Australian Journal of Political Science , vol.35 , Issue.3 , pp. 383-399
    • McAllister, I.1    Bean, C.2
  • 347
    • 84934561642 scopus 로고
    • Law, policy and legal avoidance: can law effectively implement egalitarian policies?
    • McBarnet, D. (1988), 'Law, policy and legal avoidance: can law effectively implement egalitarian policies?', Journal of Law and Society, 15(1), 113-21.
    • (1988) Journal of Law and Society , vol.15 , Issue.1 , pp. 113-121
    • McBarnet, D.1
  • 348
    • 84934563499 scopus 로고
    • Whiter than white collar crime: tax, fraud insurance and the management of stigma
    • McBarnet, D. (1991), 'Whiter than white collar crime: tax, fraud insurance and the management of stigma', British Journal of Sociology, 42(3), 323-44.
    • (1991) British Journal of Sociology , vol.42 , Issue.3 , pp. 323-344
    • McBarnet, D.1
  • 349
    • 27144435540 scopus 로고
    • Legitimate rackets: tax evasion, tax avoidance, and the boundaries of the law
    • McBarnet, D. (1992), 'Legitimate rackets: tax evasion, tax avoidance, and the boundaries of the law', The Journal of Human Justice, 3(2), 56-74.
    • (1992) The Journal of Human Justice , vol.3 , Issue.2 , pp. 56-74
    • McBarnet, D.1
  • 351
    • 85073179313 scopus 로고    scopus 로고
    • When compliance is not the solution but the problem: from changes in the law to changes in attitude
    • Aldershot: Ashgate Valerie Braithwaite (ed.)
    • McBarnet, Doreen (2003), 'When compliance is not the solution but the problem: from changes in the law to changes in attitude', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot: Ashgate, pp. 229-44.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 229-244
    • McBarnet, D.1
  • 353
    • 84860064496 scopus 로고    scopus 로고
    • Going, going, gone... global: a Canadian perspective on international tax administration issues in the "exchange-ofinformation age
    • McCracken, S.K. (2002), 'Going, going, gone... global: a Canadian perspective on international tax administration issues in the "exchange-ofinformation age"', Canadian Tax Journal, 50(6), 1869-912.
    • (2002) Canadian Tax Journal , vol.50 , Issue.6 , pp. 1869-1912
    • McCracken, S.K.1
  • 355
    • 84934181002 scopus 로고
    • Integrity
    • McFall, L. (1987), 'Integrity', Ethics, 98(1), 5-20.
    • (1987) Ethics , vol.98 , Issue.1 , pp. 5-20
    • McFall, L.1
  • 356
    • 0035511357 scopus 로고    scopus 로고
    • Student resistance: how the formal and informal organization of classroms facilitate everyday forms of student defiance
    • McFarland, D. (2001), 'Student resistance: how the formal and informal organization of classroms facilitate everyday forms of student defiance', American Journal of Sociology, 107(3), 612-78.
    • (2001) American Journal of Sociology , vol.107 , Issue.3 , pp. 612-678
    • McFarland, D.1
  • 358
    • 84928837180 scopus 로고
    • Appeals to civic virtue versus attention to self-interest: effects on tax compliance
    • McGraw, K.M. and J.T. Scholz (1991), 'Appeals to civic virtue versus attention to self-interest: effects on tax compliance', Law and Society Review, 25(3), 471-98.
    • (1991) Law and Society Review , vol.25 , Issue.3 , pp. 471-498
    • McGraw, K.M.1    Scholz, J.T.2
  • 359
    • 0003891615 scopus 로고
    • Chicago, IL: University of Chicago Press
    • Mead, George Herbert (1934), Mind, Self, and Society, Chicago, IL: University of Chicago Press
    • (1934) Mind, Self, and Society
    • Mead, G.H.1
  • 361
    • 84994982851 scopus 로고
    • Regulatory culture: a theoretical outline
    • Meidinger, E. (1987a), 'Regulatory culture: a theoretical outline', Law and Policy, 9(4), 355-86.
    • (1987) Law and Policy , vol.9 , Issue.4 , pp. 355-386
    • Meidinger, E.1
  • 362
    • 84881734707 scopus 로고
    • Baldy Center for Law and Social Policy Working Paper, State University of New York, Buffalo
    • Meidinger, E. (1987b), 'Regulatory culture and democratic theory', Baldy Center for Law and Social Policy Working Paper, State University of New York, Buffalo.
    • (1987) Regulatory culture and democratic theory
    • Meidinger, E.1
  • 367
    • 0035221584 scopus 로고    scopus 로고
    • Disrespect and the experience of injustice
    • Miller, D.T. (2001), 'Disrespect and the experience of injustice', Annual Review of Psychology, 52, 527-53.
    • (2001) Annual Review of Psychology , vol.52 , pp. 527-553
    • Miller, D.T.1
  • 368
    • 0001606934 scopus 로고
    • Situated actions and vocabularies of motive
    • Mills, C.W. (1940), 'Situated actions and vocabularies of motive', American Sociological Review, 5(6), 904-13.
    • (1940) American Sociological Review , vol.5 , Issue.6 , pp. 904-913
    • Mills, C.W.1
  • 370
    • 84937297836 scopus 로고
    • The role of interaction sequences and the timing of resistance in shaping obedience and defiance to authority
    • Modigliani, A. and F. Rochat (1995), 'The role of interaction sequences and the timing of resistance in shaping obedience and defiance to authority', Journal of Social Issues, 51(3), 107-23.
    • (1995) Journal of Social Issues , vol.51 , Issue.3 , pp. 107-123
    • Modigliani, A.1    Rochat, F.2
  • 371
    • 84881833212 scopus 로고    scopus 로고
    • (May 2005), Income tax exempt entities - ATO crackdown imminent
    • Moore Tax News (May 2005), 'Income tax exempt entities - ATO crackdown imminent'
    • Moore Tax News
  • 372
    • 33747874735 scopus 로고    scopus 로고
    • Income tax compliance and alternative views of ethics and human nature
    • Morales, Alfonso (1998), 'Income tax compliance and alternative views of ethics and human nature', Journal of Accounting, Ethics and Public Policy, 1(3), 380-400
    • (1998) Journal of Accounting, Ethics and Public Policy , vol.1 , Issue.3 , pp. 380-400
    • Morales, A.1
  • 377
    • 2442579026 scopus 로고    scopus 로고
    • An examination of taxpayers attitudes towards the Australian tax system: findings from a survey of tax scheme investors
    • Murphy, K. (2003a), 'An examination of taxpayers' attitudes towards the Australian tax system: findings from a survey of tax scheme investors', Australian Tax Forum, 18(2), 209-424.
    • (2003) Australian Tax Forum , vol.18 , Issue.2 , pp. 209-424
    • Murphy, K.1
  • 378
    • 1142263138 scopus 로고    scopus 로고
    • Procedural justice and tax compliance
    • Murphy, K. (2003b), 'Procedural justice and tax compliance', Australian Journal of Social Issues, 38(3), 379-408.
    • (2003) Australian Journal of Social Issues , vol.38 , Issue.3 , pp. 379-408
    • Murphy, K.1
  • 379
    • 2942542849 scopus 로고    scopus 로고
    • The role of trust in nurturing compliance: a study of accused tax avoiders
    • Murphy, K. (2004), 'The role of trust in nurturing compliance: a study of accused tax avoiders', Law and Human Behavior, 28(2), 187-209.
    • (2004) Law and Human Behavior , vol.28 , Issue.2 , pp. 187-209
    • Murphy, K.1
  • 380
    • 28744440021 scopus 로고    scopus 로고
    • Regulating more effectively: the relationship between procedural justice, legitimacy and tax non-compliance
    • Murphy, K. (2005), 'Regulating more effectively: the relationship between procedural justice, legitimacy and tax non-compliance', Journal of Law and Society, 32(4), 562-89.
    • (2005) Journal of Law and Society , vol.32 , Issue.4 , pp. 562-589
    • Murphy, K.1
  • 382
    • 18844410240 scopus 로고    scopus 로고
    • Flouting the law
    • Nadler, J. (2005), 'Flouting the law', Texas Law Review, 83(5), 1399-441.
    • (2005) Texas Law Review , vol.83 , Issue.5 , pp. 1399-1441
    • Nadler, J.1
  • 383
    • 84994914440 scopus 로고
    • Policy options for combatting tax noncompliance
    • Nagin, D.S. (1990), 'Policy options for combatting tax noncompliance', Journal of Policy Analysis and Management, 9(1), 7-22.
    • (1990) Journal of Policy Analysis and Management , vol.9 , Issue.1 , pp. 7-22
    • Nagin, D.S.1
  • 384
    • 0041876627 scopus 로고    scopus 로고
    • Washington, DC: National Commission on Restructuring the Internal Revenue Service
    • National Commission on Restructuring the Internal Revenue Service (1997), A Vision for a New IRS, Washington, DC: National Commission on Restructuring the Internal Revenue Service
    • (1997) A Vision for a New IRS
  • 386
    • 0004185304 scopus 로고    scopus 로고
    • (23 November 2003), F.B.I. Scrutinizes Antiwar Rallies, reporter Eric Lichtblau
    • New York Times (23 November 2003), 'F.B.I. Scrutinizes Antiwar Rallies', reporter Eric Lichtblau.
    • New York Times
  • 389
    • 84881808443 scopus 로고    scopus 로고
    • Treasury Releases First in Series of Tax Simplification Proposals (Single Definition of Child). PO-2088, Washington, DC: The Department of the Treasury. Office of Public Affairs
    • Office of Public Affairs (2002), Treasury Releases First in Series of Tax Simplification Proposals (Single Definition of Child). PO-2088, Washington, DC: The Department of the Treasury.
    • (2002)
  • 390
    • 0001279075 scopus 로고
    • Strategic responses to institutional processes
    • Oliver, C. (1991), 'Strategic responses to institutional processes', The Academy of Management Review, 16(1), 145-79.
    • (1991) The Academy of Management Review , vol.16 , Issue.1 , pp. 145-179
    • Oliver, C.1
  • 392
    • 84881685651 scopus 로고    scopus 로고
    • Paris: OECD Organisation for Economic Co-operation and Development
    • Organisation for Economic Co-operation and Development (2006), Assessment by the Global Forum on Taxation, Paris: OECD
    • (2006) Assessment by the Global Forum on Taxation
  • 393
    • 84881828396 scopus 로고    scopus 로고
    • Paris: OECD. Organisation for Economic Co-operation and Development
    • Organisation for Economic Co-operation and Development (2007), Assessment by the Global Forum on Taxation, Paris: OECD
    • (2007) Assessment by the Global Forum on Taxation
  • 394
    • 0037332624 scopus 로고    scopus 로고
    • Tax evasion, civic duty and the law abiding citizen
    • Orviska, M. and J. Hudson (2002), 'Tax evasion, civic duty and the law abiding citizen', European Journal of Political Economy, 19(1), 83-102.
    • (2002) European Journal of Political Economy , vol.19 , Issue.1 , pp. 83-102
    • Orviska, M.1    Hudson, J.2
  • 395
    • 53749105323 scopus 로고    scopus 로고
    • Tax in a borderless world
    • (October)
    • Owens, J. (2006), 'Tax in a borderless world', OECD Observer, 257(October)
    • (2006) OECD Observer , vol.257
    • Owens, J.1
  • 397
    • 0033247486 scopus 로고    scopus 로고
    • Constituents of confidence and mistrust in Australian institutions
    • Papadakis, E. (1999), 'Constituents of confidence and mistrust in Australian institutions', Australian Journal of Political Science, 34(1), 75-93.
    • (1999) Australian Journal of Political Science , vol.34 , Issue.1 , pp. 75-93
    • Papadakis, E.1
  • 398
    • 84881747236 scopus 로고
    • Gloucester, MA: Peter Smith
    • Parker Follett, Mary (1965), The New State, Gloucester, MA: Peter Smith
    • (1965) The New State
    • Parker, F.M.1
  • 399
    • 1142263190 scopus 로고    scopus 로고
    • Regulation
    • Oxford: Oxford University Press Peter Cane and Mark Tushnet (eds)
    • Parker, Christine and John Braithwaite (2003), 'Regulation', in Peter Cane and Mark Tushnet (eds), The Oxford Handbook of Legal Studies, Oxford: Oxford University Press, pp. 119-45.
    • (2003) The Oxford Handbook of Legal Studies , pp. 119-145
    • Parker, C.1    Braithwaite, J.2
  • 400
    • 0032274799 scopus 로고    scopus 로고
    • Egoistic and moralistic biases in selfperception: the interplay of self-deceptive styles with basic traits and motives
    • Paulhus, D.L. and O.P. John (1998), 'Egoistic and moralistic biases in selfperception: the interplay of self-deceptive styles with basic traits and motives', Journal of Personality, 66(6), 1025-60.
    • (1998) Journal of Personality , vol.66 , Issue.6 , pp. 1025-1060
    • Paulhus, D.L.1    John, O.P.2
  • 403
    • 0033630886 scopus 로고    scopus 로고
    • The integrity capacity construct and moral progress in business
    • Petrick, J. and J. Quinn (2000), 'The integrity capacity construct and moral progress in business', Journal of Business Ethics, 23(1), 3-18.
    • (2000) Journal of Business Ethics , vol.23 , Issue.1 , pp. 3-18
    • Petrick, J.1    Quinn, J.2
  • 409
    • 0011239998 scopus 로고    scopus 로고
    • Offshore: the state as legal fiction
    • Mark Hampton and Jason Abbott (eds) Basingstoke: Macmillan
    • Picciotto, Sol (1999), 'Offshore: the state as legal fiction', in Mark Hampton and Jason Abbott (eds), Offshore Finance Centres and Tax Havens: The Rise of Global Capital, Basingstoke: Macmillan, pp. 43-79.
    • (1999) Offshore Finance Centres and Tax Havens: The Rise of Global Capital , pp. 43-79
    • Picciotto, S.1
  • 410
    • 33846299265 scopus 로고    scopus 로고
    • Constructing compliance: game playing, tax law and the regulatory state
    • Picciotto, S. (2007), 'Constructing compliance: game playing, tax law and the regulatory state', Law and Policy, 29(1), 11-30.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 11-30
    • Picciotto, S.1
  • 413
    • 33947706066 scopus 로고
    • The effects of social stigmatization on tax evasion
    • Porcano, T.M. and C.E. Price (1993), 'The effects of social stigmatization on tax evasion', Advances in Taxation, 5, 197-217.
    • (1993) Advances in Taxation , vol.5 , pp. 197-217
    • Porcano, T.M.1    Price, C.E.2
  • 416
    • 84937299982 scopus 로고
    • The prison experiences of suffragettes in Edwardian Britain
    • Purvis, J. (1995), 'The prison experiences of suffragettes in Edwardian Britain', Women's History Review, 4(1), 103-33.
    • (1995) Womens History Review , vol.4 , Issue.1 , pp. 103-133
    • Purvis, J.1
  • 420
    • 84965534038 scopus 로고
    • Women negotiating boundaries: gender, law and the Indian state
    • Rai, S.M. (1995), 'Women negotiating boundaries: gender, law and the Indian state', Social and Legal Studies, 4(3), 391-410.
    • (1995) Social and Legal Studies , vol.4 , Issue.3 , pp. 391-410
    • Rai, S.M.1
  • 421
  • 422
    • 2442533945 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(3), 269-306.
    • (2003) Australian Journal of Social Issues , vol.38 , Issue.3 , pp. 269-306
    • Rawlings, G.1
  • 423
    • 20144378792 scopus 로고    scopus 로고
    • Laws, liquidity and Eurobonds: the making of the Vanuatu tax haven
    • Rawlings, G. (2004), 'Laws, liquidity and Eurobonds: the making of the Vanuatu tax haven', Journal of Pacific History, 39(3), 325-41.
    • (2004) Journal of Pacific History , vol.39 , Issue.3 , pp. 325-341
    • Rawlings, G.1
  • 424
    • 20144385007 scopus 로고    scopus 로고
    • Mobile people, mobile capital and tax neutrality: sustaining a market for offshore finance centres
    • Rawlings, G. (2005), 'Mobile people, mobile capital and tax neutrality: sustaining a market for offshore finance centres', Accounting Forum, 29(3), 289-310.
    • (2005) Accounting Forum , vol.29 , Issue.3 , pp. 289-310
    • Rawlings, G.1
  • 425
    • 2442618170 scopus 로고    scopus 로고
    • Voices for change: Australian perspectives on tax administration
    • Rawlings, G. and V. Braithwaite (2003), 'Voices for change: Australian perspectives on tax administration', Australian Journal of Social Issues, 38(3), 263-8.
    • (2003) Australian Journal of Social Issues , vol.38 , Issue.3 , pp. 263-268
    • Rawlings, G.1    Braithwaite, V.2
  • 428
    • 33847138937 scopus 로고    scopus 로고
    • International crises of legitimacy
    • Reus-Smit, C. (2007), 'International crises of legitimacy', International Politics, 44(2/3), 157-74.
    • (2007) International Politics , vol.44 , Issue.2-3 , pp. 157-174
    • Reus-Smit, C.1
  • 431
    • 84881749632 scopus 로고    scopus 로고
    • RegNet Occasional Paper No. 9, Australian National University
    • Roche, D. (2006), 'Firm and fair regulatory enforcement?', RegNet Occasional Paper No. 9, Australian National University, http://ctsi/ publications/rop9_roche.pdf.
    • (2006) Firm and fair regulatory enforcement?
    • Roche, D.1
  • 437
    • 0003489152 scopus 로고
    • Chapel Hill, NC: University of North Carolina Press
    • Rude, George (1995), Ideology and Popular Protest, Chapel Hill, NC: University of North Carolina Press
    • (1995) Ideology and Popular Protest
    • Rude, G.1
  • 438
    • 0346671078 scopus 로고    scopus 로고
    • Taxpayers perceptions of practitioners: finding one who is effective and does the right thing?
    • Sakurai, Y. and V. Braithwaite (2003), 'Taxpayers' perceptions of practitioners: finding one who is effective and does the right thing?', Journal of Business Ethics, 46(4), 375-87.
    • (2003) Journal of Business Ethics , vol.46 , Issue.4 , pp. 375-387
    • Sakurai, Y.1    Braithwaite, V.2
  • 439
    • 0032235909 scopus 로고    scopus 로고
    • Legal cynicism and (subcultural?) tolerance of deviance: the neighbourhood context of racial differences
    • Sampson, R.J. and D.J. Bartusch (1998), 'Legal cynicism and (subcultural?) tolerance of deviance: the neighbourhood context of racial differences', Law and Society Review, 32(4), 777-804.
    • (1998) Law and Society Review , vol.32 , Issue.4 , pp. 777-804
    • Sampson, R.J.1    Bartusch, D.J.2
  • 440
    • 84881684655 scopus 로고    scopus 로고
    • (10 April 2005), How the Rich Get Richer: All the Rest Pay More, reporter David C. Johnston
    • San Francisco Chronicle (10 April 2005), 'How the Rich Get Richer: All the Rest Pay More', reporter David C. Johnston.
    • San Francisco Chronicle
  • 444
    • 0022569963 scopus 로고
    • Agreement between teachers ratings and observations of hyperactivity, inattentiveness, and defiance
    • Schachar, R., S. Sandberg and M. Rutter (1986), 'Agreement between teachers' ratings and observations of hyperactivity, inattentiveness, and defiance', Journal of Abnormal Child Psychology, 14(2), 331-45.
    • (1986) Journal of Abnormal Child Psychology , vol.14 , Issue.2 , pp. 331-345
    • Schachar, R.1    Sandberg, S.2    Rutter, M.3
  • 448
    • 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
  • 449
    • 67949118463 scopus 로고    scopus 로고
    • Contractual compliance and the federal income tax system
    • Scholz, J. (2003), 'Contractual compliance and the federal income tax system', Washington University Journal of Law and Policy, 13, 139-203.
    • (2003) Washington University Journal of Law and Policy , vol.13 , pp. 139-203
    • Scholz, J.1
  • 450
    • 0032362493 scopus 로고    scopus 로고
    • Trust and taxpaying: testing the heuristic approach to collective action
    • Scholz, J.T. and M. Lubell (1998a), 'Trust and taxpaying: testing the heuristic approach to collective action', American Journal of Political Science, 42(2), 398-417.
    • (1998) American Journal of Political Science , vol.42 , Issue.2 , pp. 398-417
    • Scholz, J.T.1    Lubell, M.2
  • 451
    • 0032220663 scopus 로고    scopus 로고
    • Adaptive political attitudes: duty, trust, and fear as monitors of tax policy
    • Scholz, J.T. and M. Lubell (1998b), 'Adaptive political attitudes: duty, trust, and fear as monitors of tax policy', American Journal of Political Science, 42(3), 903-20.
    • (1998) American Journal of Political Science , vol.42 , Issue.3 , pp. 903-920
    • Scholz, J.T.1    Lubell, M.2
  • 452
    • 84937287181 scopus 로고
    • Duty, fear and tax compliance - the heuristic basis of citizenship behaviour
    • Scholz, J.T. and N. Pinney (1995), 'Duty, fear and tax compliance - the heuristic basis of citizenship behaviour', American Journal of Political Science, 39(2), 490-512.
    • (1995) American Journal of Political Science , vol.39 , Issue.2 , pp. 490-512
    • Scholz, J.T.1    Pinney, N.2
  • 456
    • 0000424292 scopus 로고
    • Attitude measurement
    • Reading, MA: Addison-Wesley Gardner Lindzey and Elliot Aronson (eds)
    • Scott, William A. (1968), 'Attitude measurement', in Gardner Lindzey and Elliot Aronson (eds), The Handbook of Social Psychology, Reading, MA: Addison-Wesley, pp. 204-73.
    • (1968) The Handbook of Social Psychology , pp. 204-273
    • Scott, W.A.1
  • 461
    • 0002216030 scopus 로고
    • From the Panopticon to Disney World: the development of discipline
    • Aurora, Ontario: Canada Law Book Inc Anthony N. Doob and Edward L. Greenspan QC (eds)
    • Shearing, Clifford and Phillip C. Stenning (1984), 'From the Panopticon to Disney World: the development of discipline', in Anthony N. Doob and Edward L. Greenspan QC (eds), Perspectives in Criminal Law: Essays in Honour of John L.J. Edwards, Aurora, Ontario: Canada Law Book Inc., pp. 335-49.
    • (1984) Perspectives in Criminal Law: Essays in Honour of John L.J. Edwards , pp. 335-349
    • Shearing, C.1    Stenning, P.C.2
  • 462
    • 0242428133 scopus 로고    scopus 로고
    • Nodal governance, democracy, and the new "denizens
    • Shearing, C. and J. Wood (2003), 'Nodal governance, democracy, and the new "denizens"', Journal of Law and Society, 30(3), 400-419.
    • (2003) Journal of Law and Society , vol.30 , Issue.3 , pp. 400-419
    • Shearing, C.1    Wood, J.2
  • 463
    • 0027420435 scopus 로고
    • Defiance, deterrence, and irrelevance: a theory of the criminal sanction
    • Sherman, L.W. (1993), 'Defiance, deterrence, and irrelevance: a theory of the criminal sanction', Journal of Research in Crime and Delinquency, 30(4), 445-73.
    • (1993) Journal of Research in Crime and Delinquency , vol.30 , Issue.4 , pp. 445-473
    • Sherman, L.W.1
  • 465
    • 0038826176 scopus 로고    scopus 로고
    • Reason for emotion: reinventing justice with theories, innovations, and research - the American Society of Criminology 2002 presidential address
    • Sherman, L.W. (2003), 'Reason for emotion: reinventing justice with theories, innovations, and research - the American Society of Criminology 2002 presidential address', Criminology, 41(1), 1-37.
    • (2003) Criminology , vol.41 , Issue.1 , pp. 1-37
    • Sherman, L.W.1
  • 466
    • 84881682077 scopus 로고    scopus 로고
    • Generative worlds of white-collar crime
    • New York: Springer Henry N. Pontell and Gilbert Geis (eds)
    • Shover, Neal (2007), 'Generative worlds of white-collar crime', in Henry N. Pontell and Gilbert Geis (eds), International Handbook of White-Collar and Corporate Crime, New York: Springer, pp. 81-97.
    • (2007) International Handbook of White-Collar and Corporate Crime , pp. 81-97
    • Shover, N.1
  • 467
    • 85073179936 scopus 로고    scopus 로고
    • The ATO compliance model in action: a case study of building and construction
    • Aldershot, UK: Ashgate Valerie Braithwaite (ed.)
    • Shover, Neal, Jenny Job and Anne Carroll (2003), 'The ATO compliance model in action: a case study of building and construction', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot, UK: Ashgate, pp. 159-76.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 159-176
    • Shover, N.1    Job, J.2    Carroll, A.3
  • 468
    • 0036939060 scopus 로고    scopus 로고
    • Low self-control, organizational theory, and corporate crime
    • Simpson, S.S. and N.L. Piquero (2002), 'Low self-control, organizational theory, and corporate crime', Law and Society, 36(3), 509-48.
    • (2002) Law and Society , vol.36 , Issue.3 , pp. 509-548
    • Simpson, S.S.1    Piquero, N.L.2
  • 470
    • 0038143345 scopus 로고    scopus 로고
    • Searching for the structure of coping: a review and critique of category systems for classifying ways of coping
    • Skinner, E.A., K. Edge, J. Altman and H. Sherwood (2003), 'Searching for the structure of coping: a review and critique of category systems for classifying ways of coping', Psychological Bulletin, 129(2), 216-69.
    • (2003) Psychological Bulletin , vol.129 , Issue.2 , pp. 216-269
    • Skinner, E.A.1    Edge, K.2    Altman, J.3    Sherwood, H.4
  • 471
    • 0003559378 scopus 로고
    • Why people pay taxes: introduction, in
    • Ann Arbor, MI: University of Michigan Press
    • Slemrod, J. (1992), 'Why people pay taxes: introduction', in Why People Pay Taxes: Tax Compliance and Enforcement, Ann Arbor, MI: University of Michigan Press, pp. 1-8.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 1-8
    • Slemrod, J.1
  • 472
  • 473
    • 0001284615 scopus 로고
    • Reciprocity and fairness: positive incentives for tax compliance
    • Ann Arbor, MI: University of Michigan Press Joel Slemrod (ed.)
    • Smith, K.W. (1992), 'Reciprocity and fairness: positive incentives for tax compliance', in Joel Slemrod (ed.), Why People Pay Taxes: Tax Compliance and Enforcement, Ann Arbor, MI: University of Michigan Press, pp. 223-50.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 223-250
    • Smith, K.W.1
  • 474
    • 0009111159 scopus 로고
    • Understanding taxpayer behavior: a conceptual framework with implications for research
    • Smith, K.W. and K.A. Kinsey (1987), 'Understanding taxpayer behavior: a conceptual framework with implications for research', Law and Society Review, 21(4), 639-63.
    • (1987) Law and Society Review , vol.21 , Issue.4 , pp. 639-663
    • Smith, K.W.1    Kinsey, K.A.2
  • 475
    • 84994986069 scopus 로고
    • Encouraging tax compliance with positive incentives: a conceptual framework and research directions
    • Smith, K.W. and L.J. Stalans (1991), 'Encouraging tax compliance with positive incentives: a conceptual framework and research directions', Law and Policy, 13(1), 35-53.
    • (1991) Law and Policy , vol.13 , Issue.1 , pp. 35-53
    • Smith, K.W.1    Stalans, L.J.2
  • 476
    • 24344431678 scopus 로고    scopus 로고
    • The democratic anchorage of governance networks
    • Sørensen, E. and J. Torfing (2005), 'The democratic anchorage of governance networks', Scandinavian Political Studies, 28(3), 195-218.
    • (2005) Scandinavian Political Studies , vol.28 , Issue.3 , pp. 195-218
    • Sørensen, E.1    Torfing, J.2
  • 478
    • 84873537489 scopus 로고    scopus 로고
    • (29 May 1999), In a Word, Defiance, reporter Julian Manyon
    • The Spectator (29 May 1999), 'In a Word, Defiance', reporter Julian Manyon
    • The Spectator
  • 481
    • 77957077319 scopus 로고
    • The psychology of self-affirmation: sustaining the integrity of the self
    • New York: Academic Press Leonard Berkowitz (ed.)
    • Steele, Claude M. (1988), 'The psychology of self-affirmation: sustaining the integrity of the self', in Leonard Berkowitz (ed.), Advances in Experimental Social Psychology, Volume 21, New York: Academic Press, pp. 261-302.
    • (1988) Advances in Experimental Social Psychology, Volume 21 , pp. 261-302
    • Steele, C.M.1
  • 483
    • 33744544895 scopus 로고    scopus 로고
    • Public value management: a new narrative for networked governance?
    • Stoker, G. (2005), 'Public value management: a new narrative for networked governance?', American Review of Public Administration, 36(1), 41-57.
    • (2005) American Review of Public Administration , vol.36 , Issue.1 , pp. 41-57
    • Stoker, G.1
  • 484
    • 79958750411 scopus 로고    scopus 로고
    • PhD thesis, Psychology Department, Canberra: Australian National University
    • Strazdins, Lyndall (2000), Emotional Work: A Psychological Perspective, PhD thesis, Psychology Department, Canberra: Australian National University
    • (2000) Emotional Work: A Psychological Perspective
    • Strazdins, L.1
  • 485
    • 21844442887 scopus 로고
    • Managing legitimacy: strategic and institutional approaches
    • Suchman, M.C. (1995), 'Managing legitimacy: strategic and institutional approaches', Academy of Management Review, 20(3), 571-610.
    • (1995) Academy of Management Review , vol.20 , Issue.3 , pp. 571-610
    • Suchman, M.C.1
  • 486
    • 0001121918 scopus 로고
    • Cognitive managers and their critics
    • Suedfeld, P. (1992), 'Cognitive managers and their critics', Political Psychology, 13(3), 435-53.
    • (1992) Political Psychology , vol.13 , Issue.3 , pp. 435-453
    • Suedfeld, P.1
  • 487
  • 490
    • 0004226578 scopus 로고    scopus 로고
    • (7 June 2001), Lawyer Had a Few Drinks to Blot Out His 1m Tax Debt, reporter Ellen Connolly
    • Sydney Morning Herald (7 June 2001), 'Lawyer Had a Few Drinks to Blot Out His 1m Tax Debt', reporter Ellen Connolly
    • Sydney Morning Herald
  • 491
    • 0004226578 scopus 로고    scopus 로고
    • (8 October 2005), Sellers Beware - the Tax Man Wants a Share, reporter Matt Wade
    • Sydney Morning Herald (8 October 2005), 'Sellers Beware - the Tax Man Wants a Share', reporter Matt Wade
    • Sydney Morning Herald
  • 492
    • 0001155759 scopus 로고
    • Techniques of neutralization: a theory of delinquency
    • Sykes, G.M. and D. Matza (1957), 'Techniques of neutralization: a theory of delinquency', American Sociological Review, 22(6), 664-70.
    • (1957) American Sociological Review , vol.22 , Issue.6 , pp. 664-670
    • Sykes, G.M.1    Matza, D.2
  • 493
    • 0000640948 scopus 로고
    • La categorisation sociale
    • Paris: Larousse Serge Moscovici (ed.)
    • Tajfel, Henri (1972), 'La categorisation sociale', in Serge Moscovici (ed.), Introduction a la Psychologie Sociale, Paris: Larousse, pp. 272-302.
    • (1972) Introduction a la Psychologie Sociale , pp. 272-302
    • Tajfel, H.1
  • 495
    • 0033177130 scopus 로고    scopus 로고
    • Taxpayers preference for type of advice from tax practitioner: a preliminary examination
    • Tan, L.M. (1999), 'Taxpayers' preference for type of advice from tax practitioner: a preliminary examination', Journal of Economic Psychology, 20, 431-47.
    • (1999) Journal of Economic Psychology , vol.20 , pp. 431-447
    • Tan, L.M.1
  • 498
    • 33847254671 scopus 로고    scopus 로고
    • Creating effective tax administrations: the experience of Russia and Georgia
    • Cambridge: Cambridge University Press Janos Kornai, Stephen Haggard and Robert R. Kaufman (eds)
    • Tanzi, Vito (2001), 'Creating effective tax administrations: the experience of Russia and Georgia', in Janos Kornai, Stephen Haggard and Robert R. Kaufman (eds), Reforming the State: Fiscal and Welfare Reform in Post-Socialist Countries, Cambridge: Cambridge University Press, pp. 53-74.
    • (2001) Reforming the State: Fiscal and Welfare Reform in Post-Socialist Countries , pp. 53-74
    • Tanzi, V.1
  • 502
    • 85073179022 scopus 로고    scopus 로고
    • Understanding taxpayer attitudes through understanding taxpayer identities
    • Aldershot, UK: Ashgate Valerie Braithwaite (ed.)
    • Taylor, N. (2003), 'Understanding taxpayer attitudes through understanding taxpayer identities', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot, UK: Ashgate, pp. 71-92.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 71-92
    • Taylor, N.1
  • 503
    • 84994985184 scopus 로고
    • Neutralization and tax evasion: how effective would a moral appeal be in improving compliance to tax laws?
    • Thurman, Q., C. St John and L. Riggs (1984), 'Neutralization and tax evasion: how effective would a moral appeal be in improving compliance to tax laws?', Law and Policy, 6(3), 309-27.
    • (1984) Law and Policy , vol.6 , Issue.3 , pp. 309-327
    • Thurman, Q.1    St John, C.2    Riggs, L.3
  • 508
    • 0016264378 scopus 로고
    • Judgement under uncertainty: heuristics and biases
    • Tversky, A. and D. Kahneman (1974), 'Judgement under uncertainty: heuristics and biases', Science, 185(4157), 1124-31.
    • (1974) Science , vol.185 , Issue.4157 , pp. 1124-1131
    • Tversky, A.1    Kahneman, D.2
  • 509
    • 84935632319 scopus 로고
    • What is procedural justice?: criteria used by citizens to assess the fairness of legal procedures
    • Tyler, T.R. (1988), 'What is procedural justice?: criteria used by citizens to assess the fairness of legal procedures', Law and Society Review, 22(1), 103-35.
    • (1988) Law and Society Review , vol.22 , Issue.1 , pp. 103-135
    • Tyler, T.R.1
  • 510
    • 58149369109 scopus 로고
    • The psychology of procedural justice: a test of the group-value model
    • Tyler, T.R. (1989), 'The psychology of procedural justice: a test of the group-value model', Journal of Personality and Social Psychology, 57(5), 830-38.
    • (1989) Journal of Personality and Social Psychology , vol.57 , Issue.5 , pp. 830-838
    • Tyler, T.R.1
  • 511
  • 512
    • 21944439514 scopus 로고    scopus 로고
    • The psychology of legitimacy: a relational perspective on voluntary deference to authorities
    • Tyler, T.R. (1997), 'The psychology of legitimacy: a relational perspective on voluntary deference to authorities', Personality and Social Psychology Review, 1(4), 323-45.
    • (1997) Personality and Social Psychology Review , vol.1 , Issue.4 , pp. 323-345
    • Tyler, T.R.1
  • 513
    • 0035626654 scopus 로고    scopus 로고
    • Trust and law abidingness: a proactive model of social regulation
    • Tyler, T.R. (2001), 'Trust and law abidingness: a proactive model of social regulation', Boston University Law Review, 81(2), 361-406.
    • (2001) Boston University Law Review , vol.81 , Issue.2 , pp. 361-406
    • Tyler, T.R.1
  • 514
    • 84942583671 scopus 로고
    • Beyond formal procedures: the interpersonal context of procedural justice
    • Hillsdale, NJ: Erlbaum J.S. Carroll (ed.)
    • Tyler, T.R. and R.J. Bies (1990), 'Beyond formal procedures: the interpersonal context of procedural justice', in J.S. Carroll (ed.), Applied Social Psychology and Organizational Settings, Hillsdale, NJ: Erlbaum, pp. 77-98.
    • (1990) Applied Social Psychology and Organizational Settings , pp. 77-98
    • Tyler, T.R.1    Bies, R.J.2
  • 516
    • 0003065093 scopus 로고
    • Fairness in groups: comparing the self-interest and social identity perspectives
    • Cambridge: Cambridge University Press Jonathan Baron and Barbara Mellers (eds)
    • Tyler, Tom R. and Robyn M. Dawes (1993), 'Fairness in groups: comparing the self-interest and social identity perspectives', in Jonathan Baron and Barbara Mellers (eds), Psychological Perspectives on Justice: Theory and Application, Cambridge: Cambridge University Press, pp. 87-108.
    • (1993) Psychological Perspectives on Justice: Theory and Application , pp. 87-108
    • Tyler, T.R.1    Dawes, R.M.2
  • 517
    • 70249148431 scopus 로고
    • A relational model of authority in groups
    • New York: Academic Press M. Zanna (ed.)
    • Tyler, Tom R. and E. Allan Lind (1992), 'A relational model of authority in groups', in M. Zanna (ed.), Advances in Experimental Social Psychology, New York: Academic Press, 25, pp. 115-91.
    • (1992) Advances in Experimental Social Psychology , vol.25 , pp. 115-191
    • Tyler, T.R.1    Allan Lind, E.2
  • 518
    • 0006900772 scopus 로고    scopus 로고
    • Understanding why the justice of group procedures matters: a test of the psychological dynamics of the group-value model
    • Tyler, T., P. Degoey and H. Smith (1996), 'Understanding why the justice of group procedures matters: a test of the psychological dynamics of the group-value model.' Journal of Personality and Social Psychology, 70(5), 913-30.
    • (1996) Journal of Personality and Social Psychology , vol.70 , Issue.5 , pp. 913-930
    • Tyler, T.1    Degoey, P.2    Smith, H.3
  • 520
    • 84881832175 scopus 로고    scopus 로고
    • Attitudes to tax avoidance
    • Upfold, R. (1999), 'Attitudes to tax avoidance', Australian Tax Review, 28(2), 95-103.
    • (1999) Australian Tax Review , vol.28 , Issue.2 , pp. 95-103
    • Upfold, R.1
  • 521
    • 0030494144 scopus 로고    scopus 로고
    • The possibility of rational outcomes from democratic discourse and procedure
    • van Mill, D. (1996), 'The possibility of rational outcomes from democratic discourse and procedure', Journal of Politics, 58(3), 734-52.
    • (1996) Journal of Politics , vol.58 , Issue.3 , pp. 734-752
    • van Mill, D.1
  • 525
    • 33846334506 scopus 로고    scopus 로고
    • The challenge of institutional integrity in responsive regulation: field inspections by the Australian Taxation Office
    • Waller, V. (2007), 'The challenge of institutional integrity in responsive regulation: field inspections by the Australian Taxation Office', Law and Policy, 29(1), 67-83.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 67-83
    • Waller, V.1
  • 529
    • 0002300666 scopus 로고    scopus 로고
    • (6 November 2007), Lawyers Take on Musharraf, p. A01, reporter GriffWhite
    • Washington Post (6 November 2007), 'Lawyers Take on Musharraf', p. A01, reporter GriffWhite.
    • Washington Post
  • 530
    • 0033197114 scopus 로고    scopus 로고
    • Are there typical age curves in political behavior? The "age invariance" hypothesis and political socialization
    • Watts, M.M. (1999), 'Are there typical age curves in political behavior? The "age invariance" hypothesis and political socialization', Political Psychology, 20(3), 477-99.
    • (1999) Political Psychology , vol.20 , Issue.3 , pp. 477-499
    • Watts, M.M.1
  • 532
    • 2442523541 scopus 로고    scopus 로고
    • Centre for Tax System Integrity Working Paper 41, Australian National University
    • Webley, Paul, Caroline Adams and Henk Elffers (2002), 'VAT compliance in the United Kingdom', Centre for Tax System Integrity Working Paper 41, Australian National University, http://ctsi/publications/WP/41.pdf.
    • (2002) VAT compliance in the United Kingdom
    • Webley, P.1    Adams, C.2    Elffers, H.3
  • 534
    • 38249038454 scopus 로고
    • Tax evasion research: a critical appraisal and theoretical model
    • Weigel, R.H., D.J. Hessing and H. Elffers (1987), 'Tax evasion research: a critical appraisal and theoretical model', Journal of Economic Psychology, 8(2), 215-35.
    • (1987) Journal of Economic Psychology , vol.8 , Issue.2 , pp. 215-235
    • Weigel, R.H.1    Hessing, D.J.2    Elffers, H.3
  • 535
    • 85047686352 scopus 로고    scopus 로고
    • The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers identity
    • Wenzel, M. (2002), 'The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers identity', Journal of Applied Psychology, 87(4), 629-45.
    • (2002) Journal of Applied Psychology , vol.87 , Issue.4 , pp. 629-645
    • Wenzel, M.1
  • 536
    • 85073174508 scopus 로고    scopus 로고
    • Tax compliance and the psychology of justice: mapping the field
    • Aldershot, UK: Ashgate Valerie Braithwaite (ed.)
    • Wenzel, Michael (2003), 'Tax compliance and the psychology of justice: mapping the field', in Valerie Braithwaite (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion, Aldershot, UK: Ashgate, pp. 41-69.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion , pp. 41-69
    • Wenzel, M.1
  • 537
    • 4143085400 scopus 로고    scopus 로고
    • The social side of sanctions: personal and social norms as moderators of deterrence
    • Wenzel, M. (2004a), 'The social side of sanctions: personal and social norms as moderators of deterrence', Law and Human Behavior, 28(5), 547-67.
    • (2004) Law and Human Behavior , vol.28 , Issue.5 , pp. 547-567
    • Wenzel, M.1
  • 538
    • 2442565608 scopus 로고    scopus 로고
    • Social identification as a determinant of concerns about individual-, group-, and inclusive-level justice
    • Wenzel, M. (2004b), 'Social identification as a determinant of concerns about individual-, group-, and inclusive-level justice', Social Psychology Quarterly, 67(1), 70-87.
    • (2004) Social Psychology Quarterly , vol.67 , Issue.1 , pp. 70-87
    • Wenzel, M.1
  • 539
    • 21644480844 scopus 로고    scopus 로고
    • Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
    • Wenzel, M. (2005), 'Motivation or rationalisation? Causal relations between ethics, norms and tax compliance', Journal of Economic Psychology, 26(4), 491-508.
    • (2005) Journal of Economic Psychology , vol.26 , Issue.4 , pp. 491-508
    • Wenzel, M.1
  • 540
    • 33846298537 scopus 로고    scopus 로고
    • The multiplicity of taxpayer identities and their implications for tax ethics
    • Wenzel, M. (2007), 'The multiplicity of taxpayer identities and their implications for tax ethics', Law and Policy, 29(1), 31-50.
    • (2007) Law and Policy , vol.29 , Issue.1 , pp. 31-50
    • Wenzel, M.1
  • 542
    • 33749411161 scopus 로고
    • Motivation reconsidered: the concept of competence
    • White, R.W. (1959), 'Motivation reconsidered: the concept of competence', Psychological Review, 66(5), 297-333.
    • (1959) Psychological Review , vol.66 , Issue.5 , pp. 297-333
    • White, R.W.1
  • 543
    • 31844447656 scopus 로고    scopus 로고
    • Cambridge: University of Cambridge, Institute of Criminology
    • Wikström, Per-Olof H. (2002), Adolescent Crime in Context, Cambridge: University of Cambridge, Institute of Criminology.
    • (2002) Adolescent Crime in Context
    • Wikström, P.H.1
  • 544
    • 17444408257 scopus 로고    scopus 로고
    • Crime as alternative: towards a cross-level situational action theory of crime causation
    • New Brunswick, NJ: Transaction Publishers J. McCord (ed.)
    • Wikström, Per-Olof H. (2004), 'Crime as alternative: towards a cross-level situational action theory of crime causation', in J. McCord (ed.), Beyond Empiricism, New Brunswick, NJ: Transaction Publishers, pp. 1-37.
    • (2004) Beyond Empiricism , pp. 1-37
    • Wikström, P.H.1
  • 545
    • 33749493621 scopus 로고
    • Integrity
    • London: Cambridge University Press J.J.C. Smart and Bernard Williams (eds)
    • Williams, Bernard (1973), 'Integrity', in J.J.C. Smart and Bernard Williams (eds), Utilitarianism: For and Against, London: Cambridge University Press, pp. 108-17.
    • (1973) Utilitarianism: For and Against , pp. 108-117
    • Williams, B.1
  • 546
    • 0004141126 scopus 로고
    • Berkeley, CA: University of California Press
    • Williams, Bernard (1993), Shame and Necessity, Berkeley, CA: University of California Press
    • (1993) Shame and Necessity
    • Williams, B.1
  • 547
    • 84881762396 scopus 로고    scopus 로고
    • United Kingdom tax collection: rights of and against taxpayers
    • Bond University: Revenue Law Journal Duncan Bentley (ed.)
    • Williams, D. (1998), 'United Kingdom tax collection: rights of and against taxpayers', in Duncan Bentley (ed.), Taxpayers' Rights: An International Perspective, Bond University: Revenue Law Journal, pp. 331-45.
    • (1998) Taxpayers Rights: An International Perspective , pp. 331-345
    • Williams, D.1
  • 548
    • 2442417500 scopus 로고    scopus 로고
    • Taxes and social spending: the shifting demands of the Australian public
    • Wilson, S. and T. Breusch (2003), 'Taxes and social spending: the shifting demands of the Australian public', Australian Journal of Social Issues, 38(3), 39-56.
    • (2003) Australian Journal of Social Issues , vol.38 , Issue.3 , pp. 39-56
    • Wilson, S.1    Breusch, T.2
  • 549
    • 0039416661 scopus 로고
    • Moral integrity
    • London: Routledge & Kegan Paul P. Winch (ed.)
    • Winch, Peter (1972), 'Moral integrity', in P. Winch (ed.), Ethics and Action, London: Routledge & Kegan Paul, pp. 171-92.
    • (1972) Ethics and Action , pp. 171-192
    • Winch, P.1
  • 550
    • 0011677868 scopus 로고
    • Is there integrity in the bottom line? Managing obstacles in executive integrity
    • San Francisco, CA: Jossey-Bass S. Srivastva (ed.)
    • Wolfe, Donald M. (1988), 'Is there integrity in the bottom line? Managing obstacles in executive integrity', in S. Srivastva (ed.), Executive Integrity: The Search for High Human Values in Organizational Life, San Francisco, CA: Jossey-Bass, pp. 140-71.
    • (1988) Executive Integrity: The Search for High Human Values in Organizational Life , pp. 140-171
    • Wolfe, D.M.1
  • 552
    • 0001538161 scopus 로고
    • The oversocialized conception of man in modern sociology
    • Wrong, D. (1961), 'The oversocialized conception of man in modern sociology', American Sociological Review, 26(2), 183-93.
    • (1961) American Sociological Review , vol.26 , Issue.2 , pp. 183-193
    • Wrong, D.1
  • 553
    • 0347115460 scopus 로고
    • Collaborated employee-employer tax evasion
    • Yaniv, G. (1992), 'Collaborated employee-employer tax evasion', Public Finance, 47(2), 312-21.
    • (1992) Public Finance , vol.47 , Issue.2 , pp. 312-321
    • Yaniv, G.1
  • 554
    • 0039835552 scopus 로고    scopus 로고
    • Of corporate persons and straw man: a reply to Herbert, Green, and Larragoite
    • Yeager, P.C. and G.E. Reed (1998), 'Of corporate persons and straw man: a reply to Herbert, Green, and Larragoite', Criminology, 36(4), 885-97.
    • (1998) Criminology , vol.36 , Issue.4 , pp. 885-897
    • Yeager, P.C.1    Reed, G.E.2
  • 558
    • 85065635470 scopus 로고
    • Movement and countermovement interaction: mobilization, tactics, and state involvement
    • New Brunswick, NJ: Transaction Books Mayer N. Zald and John D. McCarthy (eds)
    • Zald, Mayer N. and Bert Useem (1987), 'Movement and countermovement interaction: mobilization, tactics, and state involvement', in Mayer N. Zald and John D. McCarthy (eds), Social Movements in an Organizational Society: Collected Essays, New Brunswick, NJ: Transaction Books, pp. 247-72.
    • (1987) Social Movements in an Organizational Society: Collected Essays , pp. 247-272
    • Zald, M.N.1    Useem, B.2
  • 559
    • 0037616119 scopus 로고    scopus 로고
    • Theories of legitimacy
    • Cambridge: Cambridge University Press John Jost and Brenda Major (eds)
    • Zelditch Jr, Morris (2001), 'Theories of legitimacy', in John Jost and Brenda Major (eds), The Pyschology of Legitimacy, Cambridge: Cambridge University Press, pp. 33-53.
    • (2001) The Pyschology of Legitimacy , pp. 33-53
    • Zelditch Jr, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.