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Why Young People are Less Compliant on Tax: Enduring or Transient Defiance ?

Australian National University. Regulatory Institutions Network; Braithwaite, Valerie; Smart, Michael; Reinhart, Monika


One of the more consistent predictors of tax non-compliance has been age: Younger people are less compliant in attitude and behaviour than older people. Some interpret this finding as youthful defiance that young people will “age through.” Others ask if tax systems are losing some of their credibility in modern day democracies. Using data from the Community Hopes, Fears and Actions Survey, this paper confirmed that young people are less compliant and have a relatively poor pro-tax...[Show more]

CollectionsANU School of Regulation and Global Governance (RegNet)
Type: Working/Technical Paper
Access Rights: Open Access


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