Organisation

Centre for Tax System Integrity

Acronym
CTSI

Items published

Report

15 Nov 2005

Dissatisfaction with university courses undermines a sense of obligation to repay Higher Education Contribution Scheme debt, which in turn impairs tax morale and triggers tax evasion, writes Elixa Ahmed.

HECS policy has, therefore, been counter-productive in practice in building legal compliance despite its rigorous...

Report

15 Nov 2005

Dialogue between states with widely diverging tax systems has emerged as a key feature of international efforts to regulate tax havens. As these initiatives have unfolded there has been a transition away from regulation by command and control towards responsive regulatory dialogue in which tax...

Report

28 Apr 2005

Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, suggest that factors such as the level of 'tax morale'...

Report

28 Apr 2005

Michael Wenzel investigated whether tax ethics and social norms constitute true motivations for tax compliance, or whether they are mere rationalisations of self-interested behaviour. Data from a survey of 1161 Australians provides evidence for a complex role of individual ethics and social norms in taxpaying...

Report

28 Apr 2005

Valerie Braithwaite, Monika Reinhart and Jenny Job examine economic transactions in which individuals pay others or are paid by others in cash for work that has been done, and where the understanding is that tax is not paid on the earned income. These are activities...

Items authored

Items published/produced

17

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