Michael Wenzel


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...

The effects of different letter styles on reported rental income and rental deductions: An experimental approach.

This paper by Natalie Taylor and Michael Wenzel reports on an experimental study, conducted in collaboration with the Australian Taxation Office (Tax Office), investigating the effects of different letter styles on the rental income reported and rental deductions claimed by 6803 taxpayers with rental property...