Taxing Democracy: Understanding Tax Avoidance and Evasion

Abstract

Cover -- Half Title -- Dedication -- Title -- Copyright -- Contents -- 1 A New Approach to Tax Compliance -- PART I: THE RELATIONSHIP BETWEEN THE TAX OFFICE AND THE COMMUNITY -- 2 Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions -- 3 Tax Compliance and the Psychology of Justice: Mapping the Field -- 4 Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities -- 5 Charting the Shoals of the Cash Economy Valerie Braithwaite, Friedrich Schneider, Monika Reinhart -- PART II: THE COMPLIANCE MODEL AS CHANGE AGENT -- 6 Short-term Experience with Responsive Regulation in the Australian Taxation Office -- 7 Championing the Compliance Model: From Common Sense to Common Action? -- 8 The ATO Compliance Model in Action: A Case Study of Building and Construction -- 9 Large Business and the Compliance Model -- PART III: BEYOND THE COMPLIANCE MODEL -- 10 Tax Compliance by the Very Wealthy: Red Flags of Risk -- 11 When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude -- 12 Through the Eyes of the Advisers: A Fresh Look at High Wealth Individuals -- 13 Tax System Integrity and Compliance: The Democratic Management of the Tax System -- Index.