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Non-filers: What we know

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: Non-filers: What we know
Author(s): McCrae, Jason
Reinhart, Monika
Publisher: Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Series/Report no.: Research Note (Centre for Tax System Integrity, Australian National University); no. 1
Description: 
Non-lodgers, or non-filers as they are often known, are individuals who do not lodge or file a tax return. By not lodging a tax return statement these people are not part of ‘the system’ and consequently, as they have not provided any information on themselves for analysis, are rarely included in research. This Research Note contains two parts each of which provides information on non-filers. Part I is an analysis and interpretation of the information about non-filers gained from two of the Centre for Tax System Integrity’s (CTSI) surveys of the Australian community. Part II is a review of the currently available international literature which profiles the activities of non-filers from overseas.
URI: http://hdl.handle.net/1885/155614

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