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...

This paper by Valerie Braithwaite and Monika Reinhart presents initial findings on the Taxpayers' Charter from the 'Community Hopes, Fears and Actions Survey'. The performance of the Australian Taxation Office (Tax Office) is high on most of the standards. Where it is low, there is the possibility of remedial action through making public the Tax...