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' (the intrinsic motivation one has to pay their tax) affects...

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...