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Taxing Democracy

Valerie BraithwaiteAustralian National University, Australia

ISBN13: 9780754622437
ISBN: 0754622436
Published: April 2005
Publisher: Routledge
Format: Hardback
Price: £135.00



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The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law. A key factor in their analysis is the perception of justice. Explanations as to why the integrity of tax systems is under siege, and possible solutions, are examined.

Contents:
A new approach to tax compliance, Valerie Braithwaite; the relationship between the tax office and the community; dancing with tax authorities; motivational postures and non-compliant actions, Valerie Braithwaite; tax compliance and the psychology of justice: mapping the field, Michael Wenzel; understanding taxpayer attitudes through understanding taxpayer identities, Natalie Taylor; charting the shoals of the cash economy, Valerie Braithwaite, Friedrich Schneider, Monika Reinhart and Kristina Murphy; the compliance model as change agent: short-term experience with responsive regulation in the Australian taxation office, Jenny Job and David Honaker; championing the compliance model: from common sense to common action?, Kersty Hobson; the ATO compliance model in action: a case study of building and construction, Neal Shover, Jenny Job and Anne Carroll; large business and the compliance model, John Braithwaite; beyond the compliance model: tax compliance by the very wealthy: red flags of risk, John Braithwaite, Yvonne Pittelkow and Robert Williams; when compliance is not the solution but the problem: from changes in law to changes in attitude, Doreen McBarnet; through the eyes of the advisers: a fresh look at high wealth individuals, John Braithwaite; tax system integrity and compliance: the democratic management of the tax system, Valerie Braithwaite.