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Democratic Sentiment and Cyclical Markets in Vice

Braithwaite, Valerie; Braithwaite, John


Aggressive tax planning is found to be a cyclical phenomenon in Australia and the United States. While people strongly disapprove of it, mass participation in aggressive tax planning occurs during cyclical upswings, probably at a level involving well over 100,000 Australians in illegal schemes during the late 1990s. We analyse these cycles as a market in the vice of tax scheme promotion that is countered by widespread virtuous sentiments in the democracy. Community attitudes to tax cheating are...[Show more]

CollectionsANU Research Publications
Date published: 2006
Type: Journal article
Source: The British Journal of Criminology
DOI: 10.1093/bjc/azl071


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