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Tax_compliance

Tan, L.M. & Braithwaite, V. (2014) Why do small business taxpayers stay with their practitioners? Trust, competence and professional advice. International Small Business Journal, published online 30 October, DOI: 10.1177/0266242614555556.

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Braithwaite, V. (2014) Defiance and motivational postures. In D. Weisburd & G. Bruinsma (Eds), Encyclopedia of Criminology and Criminal Justice. New York: Springer Science+Business Media (pp. 915-924). DOI 10.1007/978-1-4614-5690-2

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Braithwaite, V. & Reinhart, M. (2013) Deterrence, coping styles and defiance. FinanzArchiv/Public Finance Analysis, 69(4), 439-468.

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Braithwaite, V. (2011) Defiance and Taxation. Targeting Tax Crime – A whole-of-government approach, Issue 5, September, pp. 30-31. Canberra: Australian Taxation Office.
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Braithwaite, V. (2011) Resistant and dismissive defiance toward tax authorities. In A. Crawford & A. Hucklesby (Eds.), Legitimacy and Compliance in Criminal Justice. Abingdon: Routledge.
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Tan, L.M. & Braithwaite, V. (2011) Agreement with tax practitioners’ advice under tax law ambiguity. New Zealand Journal of Taxation Law and Policy, 17(3), 267-288.


Braithwaite, V., Reinhart, M. & Smart, M. (2010) Tax non-compliance among the under-30s: Knowledge, obligation or skepticism? In J. Alm, J. Martinez-Vazquez & B. Torgler (Eds), Developing Alternative Frameworks for Explaining Tax Compliance. London: Routledge (pp. 256-280).
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Braithwaite, V. (2010) Criminal prosecution within responsive regulatory practice. Criminology & Public Policy, 9(3), 515-523.

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Braithwaite, V. (2009). Defiance in Taxation and Governance: Resisting and Dismissing Authority in a Democracy. Cheltenham, UK and Northampton, USA: Edward Elgar (365 pages).
Google Books


Braithwaite, V. (2009) Attitudes to tax policy: Politics, self-interest and social values, Research Note 9, Centre for Tax System Integrity, Australian National University.
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Braithwaite, V. (2009) Security and harmony value orientations and their roles in attitude formation and change. Psychological Inquiry, 20(2-3), 162-167.

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Braithwaite, V. (2009) Tax evasion. In M. Tonry (Ed), Handbook on Crime and Public Policy. Oxford: Oxford University Press (pp. 381- 405).
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Braithwaite, V. & Wenzel, M. (2008) Integrating explanations of tax evasion and avoidance. In A. Lewis (Ed), Cambridge Handbook of Psychology and Economic Behaviour. Cambridge: Cambridge University Press (pp. 304-331).
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Braithwaite,V. (2007) Responsive regulation and taxation. Introduction to Special Issue, Law and Policy, 29 (1) 3-10.
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Ahmed, E. & Braithwaite, V. (2007) Higher education loans and tax evasion: A response to perceived unfairness. Law & Policy, 29, 121-136.
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Braithwaite, V., Murphy, K. & Reinhart, M. (2007) Threat, motivational postures and responsive regulation. Law & Policy, 29, 137-158.
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Braithwaite, V. & Braithwaite J. (2006) Democratic sentiment and cyclical markets in vice. British Journal of Criminology, Special Issue, Markets, Risk and ‘White Collar’ Crimes: Moral Economies from Victorian Times to Enron, 46, 1110-1127.
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Braithwaite, V. (2006) Ten things you need to know about regulation and never wanted to ask. Australian Law Librarian, 14(3), 19-28.
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Braithwaite, V. (2006) Is reintegrative shaming relevant to tax evasion and avoidance? In H. Elffers, P. Verboon & W. Huisman (Eds.), Managing and Maintaining Compliance: Closing the Gap between Science and Practice. Hague: Boom Legal Publishers (pp. 109-127).
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Braithwaite, V. & Ahmed, E. (2005) A threat to tax morale: the case of Australia’s higher education policy. Journal of Economic Psychology, 26, 523-540.
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Ahmed, E. & Braithwaite, V. (2005) A need for emotionally intelligent tax policy: Linking tax evasion with higher education funding. Legal and Criminological Psychology, 10, 291-308.
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Ahmed, E. & Braithwaite, V. (2005) Understanding small business taxpayers: Issues of deterrence, tax morale, fairness and work practice. International Small Business Journal, 23, 539-568.
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Braithwaite, V., Reinhart, M. & Job, J. (2005) Getting on or getting by? Australians in the Cash Economy. In C. Bajada & F. Schneider (Eds), Size, Causes and Consequences of the Underground Economy. Aldershot, UK: Ashgate (pp. 55-69).
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Braithwaite, V., Reinhart, M., Job, J. & Harris (2005) Family Tax Benefit and cash economy activity. Report to the Department of Family and Community Services (107 pages).
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Braithwaite, V. & Reinhart, M. (2005) Preliminary findings and codebook for the Australian Tax System: Fair or Not Survey, Centre for Tax System Integrity Working Paper 79, Australian National University.
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Braithwaite, V. & Reinhart, M. (2005) Preliminary findings and codebook for the How Fair, How Effective Survey: The Collection and Use of Taxation in Australia, Centre for Tax System Integrity Working Paper 84, Australian National University.
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Braithwaite, V. (2004). The hope process and social inclusion. Annals of the American Academy of Political and Social Science, 592, 128-151.
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Ahmed, E. & Braithwaite, V. (2004) When tax collectors become collectors for child support and student loans: Jeopardizing the revenue base? Kyklos, 57, 303-326.
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Braithwaite, V., Reinhart, M. & McCrae, J. (2004) Game playing with tax law, Centre for Tax System Integrity Research Note 8, Australian National University.
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Reinhart, M., Job, J. & Braithwaite, V. (2004) Untaxed cash work: Feeding mouths, lining wallets. Report to the Department of Family and Community Services (78 pages).
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Braithwaite, V. (Ed) (2003). Taxing democracy: Understanding tax avoidance and evasion. Aldershot, UK: Ashgate.
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Braithwaite, V. (2003). A new approach to tax compliance. In V. Braithwaite (Ed.), Taxing democracy: Understanding tax avoidance and evasion. Aldershot, UK: Ashgate (pp. 1-11).
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Braithwaite, V. (2003). Dancing with tax authorities: Motivational postures and non-compliant actions. In V. Braithwaite (Ed.), Taxing democracy: Understanding tax avoidance and evasion. Aldershot, UK: Ashgate (pp. 15-39).
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Braithwaite, V., Schneider, F., Reinhart, M. & Murphy, K. (2003). Charting the shoals of the cash economy. In V. Braithwaite (Ed.), Taxing democracy: Understanding tax avoidance and evasion. Aldershot, UK: Ashgate (pp. 93-108).
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Braithwaite, V. (2003). Tax system integrity and compliance: The democratic management of the tax system. In V. Braithwaite (Ed.), Taxing democracy: Understanding tax avoidance and evasion. Aldershot, UK: Ashgate (pp. 269-287).
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Braithwaite, V., Reinhart, M. & McCrae, J. (2003) Where are the differences between those who have contact with the ATO and those who do not?, Centre for Tax System Integrity Research Note 2, Australian National University.
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Reinhart, M., McCrae, J. & Braithwaite, V. (2003) Social distance and geographical location: Management issues for a tax authority, Centre for Tax System Integrity Research Note 3, Australian National University.
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Braithwaite, V. & Job, J. (2003) The theoretical base for the ATO Compliance Model, Centre for Tax System Integrity Research Note 5, Australian National University.
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Braithwaite, V. (2003) Cash economy: Summary of CTSI research findings and questions for future research, Centre for Tax System Integrity Research Note 6, Australian National University.
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Sakurai, Y. & Braithwaite, V. (2003). Taxpayers’ perceptions of practitioners: Finding one who is effective and does the right thing? Journal of Business Ethics, 46, 375-387.
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Rawlings, G. & Braithwaite, V. (2003). Voices for change: Australian perspectives on tax administration. Australian Journal of Social Issues, 38 (August).
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Braithwaite, V. (2003). Who’s not paying their fair share: Public perceptions of the Australian tax system. Australian Journal of Social Issues, 38, 335-362.
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Rawlings, G. & Braithwaite, V. (2003). Voices for change: Australian perspectives on tax administration. Introduction to Special Issue, Australian Journal of Social Issues, 38, 263-268.
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Braithwaite, V. (2001) Tensions between the citizen taxpaying role and compliance practices, Centre for Tax System Integrity Working Paper 13, Australian National University.
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Mearns, M. & Braithwaite, V. (2001) The Community Hopes, Fears and Actions Survey: Survey method, sample representativeness and data quality, Centre for Tax System Integrity Working Paper 4, Australian National University.
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Braithwaite, V., Reinhart, M., Mearns, M. & Graham, R. (2001) Preliminary findings from the Community Hopes, Fears and Actions Survey, Centre for Tax System Integrity Working Paper 3, Australian National University.
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Braithwaite, V. (2001) The Community Hopes, Fears and Actions Survey: Goals and measures, Centre for Tax System Integrity Working Paper 2, Australian National University.
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Braithwaite, V. & Braithwaite, J. (2001). An evolving compliance model for tax enforcement. In N. Shover & J. P. Wright (Eds.), Crimes of privilege. New York and Oxford: Oxford University Press (pp. 405-419).
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Braithwaite, V. & Braithwaite, J. (2001). Managing taxation compliance: The evolution of the Australian Taxation Office compliance model. In M. Walpole & C. Evans (Eds), Tax Administration in the 21st Century. St. Leonards, Australia: Prospect Media Pty Ltd (pp. 215-224).
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Braithwaite, V. & Reinhart, M. (2000). The Taxpayers' Charter: Does the Australian Tax Office comply and who benefits? Centre for Tax System Integrity Working Paper 1, Australian National University.
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