Journal of Australian Taxation
This study reports on attitudes towards tax evasion and welfare fraud in Australia and New Zealand. The study challenges extant policy arrangements that allow for different outcomes where crimes result in similar harm.
The tax compliance behavioural literature indicates that among other factors, demographic variables found in the social and psychology models of taxpayer compliance play an important role in the compliance behaviour of taxpayers. However, in measuring and analysing a deterrent impact the basic economic deterrence model...