Taxation

Alcohol taxation: impacts of policy inconsistencies

With the May federal government Budget approaching, the best gift for Australian families could be long-awaited reforms to alcohol taxation. Over the past 30 years inconsistent policy advice, decisions and backflips have created damaging gaps in alcohol taxes supposedly based on alcoholic content. Powerful vested interests now defend the status quo, undermining democratic process. Using alcohol taxation as a case study, this presentation will provide an insider perspective on the budget decisions we didn’t get, and might hope for, to achieve vastly better results for families.

Submission to Standing Committee on Tax and Revenue on Inquiry into the Tax Expenditures Statement (TES)

Author/s (editor/s):

Smith, Julie P

Publication year:

2015

Publication type:

Submission

This submission offers the following comments on the Tax Expenditures Statement (TES), encompassing recommendations by the ANAO reports of May 2008 and May 2013, the JCPA in its report of June 2009, and the AFTS Review of December 2009 regarding integration into the budget process, systematic review and evaluation of tax expenditures on an ongoing basis, and improvements to the tax expenditure estimates over time.

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The ATO Compliance Model in Action: A Case Study of Building and Construction

Author/s (editor/s):

Shover, Neal
Job, Jennifer Ann
Carroll, Anne

Publication year:

2003

Publication type:

Book chapter

Cite the publication as

Shover, Neal, Jenny Job, and Anne Carroll, 2003. ‘The ATO compliance model in action: A case study of building and construction.’ In Taxing democracy: Understanding tax avoidance and evasion, edited by Valerie Braithwaite, 159-176. Ashgate Publishing Ltd.

Tax compliance and the psychology of justice: mapping the field

Author/s (editor/s):

Wenzel, Michael

Publication year:

2003

Publication type:

Book chapter

Cite the publication as

Wenzel, M, 2003. Tax compliance and the psychology of justice: mapping the field,In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by Valerie Braithwaite, 41-69. United Kingdom: Ashgate Publishing Ltd.

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Wenzel_TaxCompliance.pdf110.38 KB

An evolving compliance model for tax enforcement

Author/s (editor/s):

Braithwaite, John
Braithwaite, Valerie

Publication year:

2000

Publication type:

Book chapter

Cite the publication as

Braithwaite, John and Valerie Braithwaite, 2000. ‘An evolving compliance model for tax enforcement,’ In Crimes of privilege: Readings in white-collar crime, edited by Neal Shover and John Paul Wright. New York: Oxford 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.

Short-term experience with responsive regulation in the Australian Taxation Office

Author/s (editor/s):

Job, Jennifer Ann
Honaker, David

Publication year:

2003

Publication type:

Book chapter

Cite the publication as

Job, Jenny, and David Honaker, 2003. ‘Short-term experience with responsive regulation in the Australian Taxation Office.’ In Taxing Democracy: Understanding Tax Avoidance and Evasion, 111-129. Ashgate Publishing Ltd.

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Job_TaxDem-shortTerm.pdf77.29 KB

Motivation or rationalisation? Causal relations between ethics, norms and tax compliance

Author/s (editor/s):

Wenzel, Michael

Publication year:

2005

Publication type:

Journal article

Cite the publication as

Wenzel, Michael, 2005. 'Motivation or rationalisation? Causal relations between ethics, norms and tax compliance.' _Journal of Economic Psychology_, 26(4): 491-508.

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