Centre for Tax System Integrity (ANU)

Owning Institution:

The Centre for Tax System Integrity ran from 1999 to 2005. It was supported by a partnership of the Australian Taxation Office (ATO) and the Australian National University (ANU).


Higher education loans and tax evasion: a case of policy eroding compliance?

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 economic...

Responsive regulation, multilateralism, bilateral tax treaties and the continuing appeal of offshore finance centres

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...

Tax morale in Australia: changing over time?

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'...

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

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...
Conference proceedings

Responsive regulation: international perspectives on taxation

Running 24-25 July 2003 at the Australian National University, this third international research conference brought together knowledge that CTSI has gained over the last three years about applying responsive regulation to the area of taxation. The 2003 conference mapped out some of the issues that...