Natalie Taylor argues that taxpayers who complain about paying tax can be differentiated from those taxpayers who do not complain in terms of attitudes on various tax-related dimensions. Data from the Community Hopes, Fears and Actions Survey is presented, which shows that taxpayers who express complaints about tax perceive greater injustice, feel less pride in...

This paper by Yuka Sakurai and Valerie Braithwaite empirically examines Australian taxpayers' perceptions of their tax practitioners and 'ideal' tax practitioners, using a sample of 2040 randomly selected Australian taxpayers who completed the Community Hopes, Fears and Actions Survey (Braithwaite, 2000). This research identifies the basic dimensions that underlie taxpayer judgements of the attributes of...

Since 1945, the zone rebate, and its predecessor the zone allowance, have provided a tax concession to taxpayers living in remote areas of Australia. There is special interest in the rebate at this time as part of a broader review of policies for rural Australia. This Note traces the history of the zone rebate, including...

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...

Bourassa and Hendershott use data from the 1986 Income Distribution Survey in Australia to argue a case for the taxation of imputed rent on owner occupied housing.