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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.

AbstractRobodebt describes the automated process of matching the Australian Taxation Office's income data with social welfare recipients' reports of income to Centrelink. Discrepancies signalling benefit overpayment trigger debt notices. The scheme has been criticised for inaccurate assessment, illegality, shifting the onus of proof of debt onto welfare recipients, poor support and communication, and coercive debt collection. Beyond immediate concerns of citizen harm, Robodebt harms democratic governance. Through persisting with Robodebt, the government is launching a regulatory assault on its own integrity. Two Senate inquiries reveal government endorsing (1) incoherence and inconsistency in public engagement, (2) unsound purposes and processes and (3) disregard for citizens. Such actions destroy trustworthiness. Citizens keep their distance and as a result, cooperation falters. At particular risk is the tax system. Citizens harmed by government turn to alternative authorities for help and opportunity, not always along legitimate pathways. The underground economy provides one such opportunity for fearful welfare recipients.

Data from the Community Hopes, Fears and Actions Survey are used to examine how pervasive the view is that the more privileged in society are failing to pay their fair share of tax, to understand the beliefs that underpin such perceptions, and the reforms that are needed to open dialogue with the Australian public about the issue. Support is found for five hypotheses. Economic self-interest provides a partial explanation for perceptions of vertical inequity, but more important are disillusionment with the Australian democracy and perceptions of insufficient procedural justice from the tax office. Values about how Australian society should develop also play a part. Those looking for a more equal, caring and compassionate Australia perceive there to be a high level of vertical inequity. Such perceptions are not shared by those aspiring to an Australia that pursues competitive advantage either economically or politically.

'[Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority i

Data from the Community Hopes, Fears and Actions Survey are used to examine how pervasive the view is that the more privileged in society are failing to pay their fair share of tax, to understand the beliefs that underpin such perceptions, and the reforms that are needed to open dialogue with the Australian public about the issue. Support is found for five hypotheses. Economic self-interest provides a partial explanation for perceptions of vertical inequity, but more important are disillusionment with the Australian democracy and perceptions of insufficient procedural justice from the tax office. Values about how Australian society should develop also play a part. Those looking for a more equal, caring and compassionate Australia perceive there to be a high level of vertical inequity. Such perceptions are not shared by those aspiring to an Australia that pursues competitive advantage either economically or politically.

The psychology of individual hope has been well articulated through the work of Seligman and Snyder, but scholars have done little to extend this model to understand how individuals engage in collective hope. This article develops a model of die collective hope process that emphasizes the importance of principles of social inclusion, open contestation of goals, and transparent pathways to give certainty to the belief that the public is important to the process, even if the same public is uncertain and divided about the outcomes. The study is based on a survey of 2,040 Australians who shared their hopes, fears, and actions in relation to the Australian taxation system in 2000.

'[Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority i

The psychology of individual hope has been well articulated through the work of Seligman and Snyder, but scholars have done little to extend this model to understand how individuals engage in collective hope. This article develops a model of die collective hope process that emphasizes the importance of principles of social inclusion, open contestation of goals, and transparent pathways to give certainty to the belief that the public is important to the process, even if the same public is uncertain and divided about the outcomes. The study is based on a survey of 2,040 Australians who shared their hopes, fears, and actions in relation to the Australian taxation system in 2000.

Mature democracies have a core set of values with wide appeal that define and justify political agendas. Underlying their use is the assumption that people think along a left-right political continuum and that values that are favored by conservatives are

The implementation of responsive regulation in taxation means influencing the community's commitment to pay tax through respectful treatment, through attending to resistance and reforming faulty processes, through fairly directed and fully explained disapproval of non‐compliant behavior, through preparedness to administer sanctions, and capacity to follow through to escalate regulatory intervention in the face of continuing non‐compliance. Responsive regulation and regulatory formalism are pitted against each other in this issue on responsive regulation and taxation. Normative and explanatory arguments in favor of responsive regulation are explored by data collected in taxation contexts; and institutional obstacles are identified that limit effective implementation.

The psychology of individual hope has been well articulated through the work of Seligman and Snyder, but scholars have done little to extend this model to under-stand how individuals engage in collective hope. This article develops a model of the collective hope process that emphasizes the importance of principles of social inclusion, open contestation of goals, and transparent pathways to give certainty to the belief that the public is important to the process, even if the same public is uncertain and divided about the outcomes. The study is based on a survey of 2,040 Australians who shared their hopes, fears, and actions in relation to the Australian taxation system in 2000.