Kristina Murphy


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'...

Mass marketed tax schemes: preliminary findings from a survey of investors

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...

Procedural justice and the Australian Taxation Office: A study of scheme investors

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...