RegNet

Centre for Tax System Integrity

 

 

 

           
     

This is a legacy website documenting the work of the Centre for Tax System Integrity (1999-2006). An indication of the long term impact of the work of the Centre is reflected in the OECD report, Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies http://tiny.cc/v62vqx

 

Work continues to be produced by staff of the Centre. CTSI publications appearing since 2006 include:

 

 

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, http://isb.sagepub.com/content/early/2014/10/30/0266242614555556

 

 

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

 

 

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

 

 

Braithwaite, V. (2013) Resistant and dismissive defiance toward tax authorities. In A. Crawford & A. Hucklesby (Eds.), Legitimacy and Compliance in Criminal Justice. Abingdon: Routledge (pp. 91-115).

 

 

Rawlings, G. (2011) Relative Trust: the Vanuatu tax haven and the management of elite family fortunes. In Mary Patterson & Martha Macintyre (Eds) Managing Modernity in the Western Pacific, University of Queensland Press, St Lucia (pp. 260-305).

 

 

Rawlings, G. (2011) Intangible nodes and networks of influence: The ethics of tax compliance in Australian small business and medium-sized enterprises, International Small Business Journal, published online 7 July, http://isb.sagepub.com/content/30/1/84

 

 

Braithwaite, V. (2011) Defiance and Taxation. Targeting Tax Crime - A whole-of-government approach, Issue 5, September, pp. 30-31. Canberra: Australian Taxation Office.

 

 

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. (2010) Criminal prosecution within responsive regulatory practice. Criminology & Public Policy , 9(3), 515-523.

 

Braithwaite, V., Reinhart, M. & Smart, M. (2010) Tax non-compliance among the under-30s: Knowledge, morale or scepticism? In J. Alm, J. Martinez-Vazquez & B. Torgler (Eds), Developing Alternative Frameworks for Explaining Tax Compliance. London: Routledge (pp. 256-280).

 

Braithwaite, V. (2009) Tax evasion. In M. Tonry (ed), Handbook on Crime and Public Policy. Oxford: Oxford University Press (pp. 381-405).

 

 

Braithwaite, V. (2009) Security and harmony value orientations and their roles in attitude formation and change. Psychological Inquiry, 20(2-3), 162-167.

 

 

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

 

Murphy, K. & Tyler, T. (2008) Procedural justice and compliance behaviour: the mediating role of emotions. European Journal of Social Psychology, 38(4), 652-68.

 

Murphy, K. (2008) Enforcing tax compliance: to punish or persuade? Economic Analysis and Policy, 38(1), 113-35.

 

Braithwaite, V. & Wenzel, M. (2008) Integrating explanations of tax evasion and avoidance. In A. Lewis (ed), The Cambridge Handbook of Psychology and Economic Behaviour. Cambridge: Cambridge University Press (pp. 304-331).

 

Braithwaite, J. (2008) Regulatory Capitalism: How It Works, Ideas for Making It Work Better. Cheltenham, UK and Northampton, USA: Edward Elgar.

 

   

 

 

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