Skip navigation
Skip navigation

Principles of procedural fairness in reminder letters and awareness of entitlements: A prestudy

Wenzel, Michael


Reminder letters by tax authorities are typically to the point and brisk, if not threatening. While appropriate from a deterrence-based regulatory approach, they may lack qualities conducive to a regulatory approach based on a more cooperative relationship between tax authorities and taxpayers. In particular, they may be considered to violate principles of procedural justice. In an experimental questionnaire study with a student sample, reactions to two alternative reminder letters, designed to...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper


File Description SizeFormat Image
WP10.pdf79.13 kBAdobe PDFThumbnail

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  20 July 2017/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator