Enforcing Tax Compliance: To Punish or Persuade?

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Title Enforcing Tax Compliance: To Punish or Persuade?
Author Murphy, Kristina
Journal Name Economic Analysis and Policy
Year Published 2008
Place of publication Australia
Publisher Economic Society of Australia Inc.
Abstract A long standing debate has existed between those who believe deterrence-based enforcement strategies work for gaining compliance from offenders and those who believe gentle persuasion and cooperation is more effective. This article is concerned with the issue of how to best deal with offenders so as to increase support for the law and lower the rate of subsequent re-offending. Using survey data from 652 taxpayers who have been through an enforcement experience with the Australian Taxation Office, the present study will show that depending on how an enforcement experience is perceived by offenders (as either stigmatic or reintegrative in nature) can influence the feelings of resentment they experience, but more importantly these feelings of resentment mediate the effect of punishment on subsequent compliance behaviour. In other words, it is these feelings of resentment in response to disapproval that go on to predict who will and will not comply with their subsequent obligations under the law.
Peer Reviewed Yes
Published Yes
Publisher URI http://www.eap-journal.com/vol_38_iss_1.php
Copyright Statement Copyright remains with the authors 2008. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal's website or contact the authors.
Volume 38
Issue Number 1
Page from 113
Page to 135
ISSN 0313-5926
Date Accessioned 2011-03-30
Language en_AU
Research Centre Key Centre for Ethics, Law, Justice and Governance
Faculty Arts, Education and Law
Subject Criminology; Psychology
URI http://hdl.handle.net/10072/40261
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1x

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