Non-lodgers, or non-filers as they are often known, are individuals who do not lodge or file a tax return. By not lodging a tax return statement these people are not part of 'the system' and are rarely included in research. This research note provides an analysis and interpretation of the information about non-filers gained from...

A national survey of 6,000 taxpayers involved in tax planning schemes was conducted by the Australian National University in 2002. The survey examined taxpayers' views of the ATO, the tax system and the ATO's approach toward dealing with the schemes issue. One finding suggest that the schemes market was more supply than demand driven, and...

Kristina Murphy writes that during the 1990s, Australian taxpayers who invested in mass marketed tax schemes enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system. This paper examines the circumstances surrounding the decision of taxpayers' to invest in scheme arrangements, and investors' perceptions of...

Bruno Frey writes that when discussing constitutional design, economists concentrate on the propensity of individuals to free ride. Preventing opportunistic behaviour by knaves has costs by crowding out civic virtue. Another view emphasises active citizen participation in order to bolster civic virtue. A viable constitution must therefore be strict enough to deter exploitative behaviour. At...

The study reported in this paper by Steve Morgan and Kristina Murphy examined rural taxpayers' attitudes towards both the Australian Taxation Office (Tax Office) and the tax system. Data were taken from the Community Hopes, Fears and Actions Survey (Braithwaite, 2000), completed by a random sample of 2040 Australian taxpayers. Results from a series of...