Dancing with tax authorities: Motivational postures and non-compliant actions

Taxing Democracy: Understanding Tax Avoidance and Evasion

Volumn , Issue , 2017, Pages 15-40

  Braithwaite, Valerie ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85073175198     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (65)

1. Ajzen, I. (1991), 'The Theory of Planned Behavior', Organizational Behavior and Human Decision Processes, vol. 50, pp. 179-211
2. Aim, J. (1999), 'Tax Evasion', in J.J. Cordes, R.D. Ebel and J.G. Gravelle (eds), The Encyclopedia of Taxation and Tax Policy, The Urban Institute Press, Washington D.C., pp. 374-76
3. Aim, J., Sanchez, I. and de Juan, A. (1995), 'Economic and Non-economic Factors in Tax Compliance', Kyklos, vol. 48(1), pp. 3-18
4. Andreoni, J., Erard, B. and Feinstein J. (1998), 'Tax Compliance', Journal of Economic Literature, vol. 36, pp. 818-60
5. Bandura, A. (1986), Social Foundations ofThought and Action: A Social Cognition Theory, Prentice Hall, New Jersey
6. Bardach, E. and Kagan, R.A. (1982), Going by the Book: The Problem of Regulatory Unreasonableness, Temple University Press, Philadelphia
7. Baumeister, R.F. (1996), 'Self, in A.S.R. Manstead and M. Hewstone (eds), The Blackwell Encyclopedia of Social Psychology, Blackwell Publishers, Oxford, pp. 496-501
8. Bersoff, D.M. (1999), 'Why Good People Sometimes Do Bad Things: Motivated Reasoning and Unethical Behavior', Personality and Social Psychology Bulletin, vol. 25(1), pp. 28-39
9. Black, D. (1976), The Behavior of Law, Academic Press, New York
10. Bogardus, E.S. (1928), Immigration and Race Attitudes, D.C Heath and Company, Boston
11. Braithwaite, J. (2002), Restorative Justice and Responsive Regulation, Oxford University Press, Oxford
12. Braithwaite, Y. (1995), 'Games of Engagement: Postures within the Regulatory Community', Law and Policy, vol. 17, pp. 225-55
13. Braithwaite, Y (2001), 'The Community Hopes, Fears and Actions Survey: Goals and Measures', Centre for Tax System Integrity Working Paper No. 2, The Australian National University, Canberra
14. Braithwaite, Y (2002a), 'Motivational Postures and the Social Distancing of Taxpayers', (unpublished manuscript)
15. Braithwaite, Y (2002b), 'Shame Acknowledgment and Social Regulation', Paper presented at the Joint Meetings of the Law and Society Association and the Canadian Law and Society Association, May 30-June 1, Vancouver
16. Braithwaite, V., Braithwaite, J., Gibson, D. and Makkai, T. (1994), 'Regulatory Styles, Motivational Postures and Nursing Home Compliance', Law and Policy, vol. 16, pp. 363-94
17. Braithwaite, V. and Reinhart, M. (2001), 'Tensions between the Citizen Taxpaying Role and Compliance Practices', Centre for Tax System Integrity Working Paper No. 13, The Australian National University, Canberra
18. Braithwaite, V., Reinhart, M., Mearns, M. and Graham, R. (2001), 'Preliminary Findings from the Community Hopes, Fears and Actions Survey', Centre for Tax System Integrity Working Paper No. 3, The Australian National University, Canberra
19. Burke, P.J. (1980), 'The Self: Measurement Requirements from an Interactionist Perspective', Social Psychology Quarterly, vol. 43(1), pp. 18-29
20. Carver, C.S. and Scheier, M.F. (1998), On the Self-regulation of Behaviour, Cambridge University Press, Cambridge
21. Coleman, C. and Freeman, L. (1997), 'Cultural Foundations of Taxpayer Attitudes to Voluntary Compliance', Australian Tax Forum, vol. 13, pp. 311-36
22. Collins, J.H., Milliron V.C. and Toy, D.R. (1992), 'Determinants of Tax Compliance: A Contingency Approach', Journal of the American Taxation Association, vol. 14, pp. 1-29
23. Commonwealth Ombudsman (1999), The ATO and Budplan: Report of the Investigation into the Australian Taxation Office's Handling of Claims for Tax Deductions by Investors in a Tax-effective Financing Scheme Known as Budplan, June, Commonwealth Ombusdsman Office, Canberra
24. Cullis, J.G. and Lewis, A (1997), 'Why People Pay Taxes: From a Conventional Economic Model to a Model of Social Convention', Journal of Economic Psychology, vol. 18, pp. 305-21
25. Epstein, S. (1983), 'Aggregation and Beyond: Some Basic Issues on the Prediction of Behavior', Journal of Personality, vol. 51, pp. 360-92
26. Fishbein, M. and Ajzen, I. (1974), ' Attitudes Toward Objects as Predictors of Single and Multiple Behavioural Criteria', Psychological Review, vol. 81, pp. 59-74
27. Geertz, C. (1973), The Interpretation of Cultures, Basic Books, New York
28. Griffin, D. and Buehler, R. (1993), 'Role of Construal Processes in Conformity and Dissent', Journal of Personality and Social Psychology, vol. 65(4), pp. 657-69
29. Hessing, D.J., Elffers, H. and Weigel, R.H. (1988), 'Exploring the Limits of Self-reports and Reasoned Action: An Investigation of the Psychology of Tax Evasion Behavior', Journal of Personality and Social Psychology, vol. 54(3), pp. 405-13
30. James, S. and Alley, C. (1999), 'Tax Compliance, Self-assessment and Administration in New Zealand-Is the Carrot or the Stick More Appropriate to Encourage Compliance?', New Zealand Journal of Taxation Law and Policy, vol. 5(1), pp. 3-14
31. James, S., Lewis, A and Allison, F. (1987), The Comprehensibility of Taxation, Avebury, Aldershot
32. Kelman, H.C. (1961), 'Processes ofOpinion Change', Public Opinion Quarterly, vol. 25, pp. 57-78
33. Kinsey, K.A and Grasmick, H.G. (1993), 'Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre-and Post-TRA Compliance Attitudes', Law and Policy, vol. 15( 4), pp. 295-325
34. Kirchler E. (1999), 'Reactance to Taxation: Employers ' Attitudes towards Taxes', Journal of Socio-Economics, vol. 28, pp. 131-38
35. Kuhl, J. and Fuhrmann, A (1998), 'Decomposing Self-regulation and Self-control: The Volitional Components Inventory', in J. Heckhausen and C.S. Dweck (eds), Motivation and Self-regulation Across the Life Span, Cambridge University Press, Cambridge, pp. 15-49
36. Lewis, A. (1982), The Psychology of Taxation, Martin Robertson, Oxford
37. Long S.B. and Swingen, J.A. (1988), ' The Role of Legal Complexity in Shaping Taxpayer Compliance', in P.J. van Koppen, D.J. Hessing and G. van den Heuvel (eds), Lawyers on Psychologists and Psychologists on Law, Swets North America, Berwyn, pp. 128-46
38. Massey, D.S. (2002), 'A Brief History of Human Society: The Origin and Role of Emotion in Social Life', American Sociological Review, vol. 67, pp. 1-67
39. McBarnet, D. (Chapter 11, this volume), 'When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude'
40. McBarnet, D (1992), ' Legitimate Rackets: Tax Evasion, Tax Avoidance, and the Boundaries of Legality', The Journal of Human Justice, vol. 3(2), pp. 56-74
41. McBarnet, D. and Whelan, C. (1999), Creative Accounting and the Cross-eyed Javelin Thrower, John Wiley, Chichester
42. McGraw, K.M. and Scholz, J.T. (1991), 'Appeals to Civic Virtue Versus Attention to Selfinterest: Effects on Tax Compliance', Law and Society Review, vol. 25, pp. 471-98
43. Mearns, M. and Braithwaite, V. (2001), 'The Community Hopes, Fears and Actions Survey: Survey Method, Sample Representativeness and Data Quality', Centre for Tax System Integrity Working Paper No. 4, The Australian National University, Canberra
44. Murphy, K. (2002), 'Procedural Justice and the Australian Taxation Office: A Study of Tax Scheme Investors', Centre for Tax System Integrity Working Paper No. 35, The Australian National University, Canberra
45. Murphy, K. and Byng, K. (2002). ' Preliminary Findings from the Australian Tax System Survey of Tax Scheme Investors', Centre for Tax System Integrity Working Paper No. 40, The Australian National University, Canberra
46. Pope, J., Fayle, R. and Chen, D.L. (1993), The Compliance Costs of Employment-Related Taxation in Australia, Australian Tax Research Foundation, Sydney
47. Richardson, M. and Sawyer, A.J. (2001), 'A Taxonomy of the Tax Compliance Literature: Further Findings, Problems and Prospects', Australian Taxation Forum, vol. 16(2), pp. 137-320
48. Rokeach, M. (1973) The Nature of Human Values, Free Press, New York
49. Sakurai, Y. and Braithwaite, V. (2001), Taxpayers' Perceptions of the Ideal Tax Advisor: Playing Safe or Saving Dollars?', Centre for Tax System Integrity Working Paper No. 5, The Australian National University, Canberra
50. Sawyer, A. (1996), 'Blurring the Distinction between Avoidance and Evasion: The Abusive Tax Position', British Tax Review, vol. 5, pp. 483-504
51. Schmolders, G. (1970), 'Survey Research in Public Finance-A Behavioural Approach to Fiscal Theory', Public Finance, vol. 25, pp. 300-6
52. Schneider, F. and Enste, D. (2000), 'Shadow Economies: Size, Causes, and Consequences', The Journal of Economic Literature, vol. 38(1), pp. 77-114
53. Scholz, J.T., McGraw, K.M. and Steenbergen, M.R. (1992), 'Will Taxpayers Ever Like Taxes? Responses to the U.S. Tax Reform Act of 1986', Journal of Economic Psychology, vol. 13(4), pp. 625-56
54. Seldon, A. (1979), Tax Avoision: The Economic, Legal and Moral Inter-relationships between Avoidance and Evasion, Institute of Economic Affairs, London
55. Senate Economics References Committee (200 I), Inquiry into Mass Marketed Tax Effective Schemes and Investor Protection: Interim Report, Parliament of the Commonwealth of Australia, Canberra
56. Smith, K. W. and Kinsey, K.A. (1987), ' Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research ', Law and Society Review, vol. 21(4), pp. 639-63
57. Smith, K.W. and Stalans, L.J. (1991), 'Encouraging Tax Compliance with Positive Incentives: A Conceptual Framework and Research Directions', Law and Policy, vol. 13(1), pp. 35-53
58. Sykes, G. and Matza, D. (1957), 'Techniques of Neutralization: A Theory of Delinquency', American Sociological Review, vol. 22, pp. 488-98
59. Taylor, N. (Chapter 4, this volume), 'Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities'
60. Thurman, Q.C., St John, C. and Riggs, L. (1984), 'Neutralization and Tax Evasion: How Effective would a Moral Appeal be in Improving Compliance to Tax Laws?', Law and Policy, vol. 6, pp. 309-27
61. Tomkins, C., Packman, C., Russell, S. and Colville, I. (2001), 'Managing Tax Regimes: A Call for Research', Public Administration, vol. 79(3), pp. 751-58
62. Tyler, T.R. (1990), Why People Obey the Law: Procedural Justice, Legitimacy, and Compliance. Yale University Press, New Haven
63. Wallschutzky, I.G. (1996), 'Issues in Research Methods: With Reference to Income Tax Research', Department of Commerce, University of Newcastle, Newcastle
64. Webley, P., Adams, C. and Elffers, H. (2002), 'VAT Compliance in the United Kingdom', Centre for Tax System Integrity Working Paper No. 41, The Australian National University, Canberra
65. Webley, P., Robben, H., Elffers, H. and Hessing, D. (1991), Tax Evasion: An Experimental Approach, Cambridge University Press, Cambridge