Tax

The economic psychology of tax behaviour

Author/s (editor/s):

Kirchler, Erich

Publication year:

2007

Publication type:

Book

Find this publication at:
http://www.cambridge.org/aus/catalogue/catalogue.asp?isbn=9780521757478&ss=exc

This volume provides an overview of studies on income tax behaviour as related to psychological aspects and keeps purely economic approaches on the margin. It aims to summarise and integrate findings of tax research and present conclusions that are both scientifically cutting-edge and practically applicable.

Cite the publication as

Kirchler, Erich, 2007. The economic psychology of tax behaviour. United Kingdom, Cambridge:Cambridge University Press.

Explaining Taxpayer Non-Compliance through Reference to Taxpayer Identities: A Social Identity Perspective

Author/s (editor/s):

Taylor, Natalie

Publication year:

2005

Publication type:

Book chapter

Cite the publication as

Taylor, Natalie, 2005. ‘Explaining Taxpayer Non-Compliance through Reference to Taxpayer Identities: A Social Identity Perspective.’ In Size, causes and consequences of the underground economy, edited by Christopher Bajada and Friedrich Schneider, 39-55. Ashgate Publishing Ltd.

Tax compliance by the very wealthy: red flags of risk

Author/s (editor/s):

Braithwaite, John
Pittelkow, Yvonne
Williams, Rub

Publication year:

2003

Publication type:

Book chapter

A study of 235 High Wealth Individuals (HWIs) and the entities they control was undertaken on 1997 and 1998 tax returns. From this data, and using a list of 207 candidate issues, five red flags for overall risk of aggressive tax planning by HWIs were identified. These red flags indicated recurrent risks that can be predicted using different kinds of analyses of overall high risk

Cite the publication as

Braithwaite, John, Yvonne Pittelkow and Robert Williams, 2003. ‘Tax compliance by the very wealthy: red flags of risk.’ In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by Valerie Braithwaite, 205-228. UK, Aldershot: Ashgate Publishing Ltd.

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Defiance and taxation

Author/s (editor/s):

Braithwaite, Valerie

Publication year:

2011

Publication type:

Newsletter

Cite the publication as

Braithwaite, V. (2011) Defiance and Taxation. Targeting Tax Crime – A whole-of-government approach, Issue 5, September, pp. 30-31. Canberra: Australian Taxation Office.

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