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Procedural justice and tax compliance

Murphy, Kristina


Throughout the 1990s, tens of thousands of Australian taxpayers invested in massmarketed tax effective schemes. They enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system. This study examines the circumstances surrounding taxpayers decision to invest in scheme arrangements. It also explores investors perceptions of the way the Tax Office handled the schemes issue and, perhaps more importantly, why such a large number of...[Show more]

CollectionsANU Research Publications
Date published: 2004
Type: Working/Technical Paper
Source: Australian Journal of Social Issues


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