Skip navigation
Skip navigation

Social distance and geographical location: management issues for a tax authority

Reinhart, Monika; McCrae, Jason; Braithwaite, Valerie


This research note investigates the question of whether taxpayers are more socially distant from the Tax Office in some states than in others. The greater the social distance, the less likely it is that a tax authority will be able to persuade taxpayers to behave in certain ways, the less likely it is that taxpayers will effectively self-regulate their own behaviour, and the less likely it is that taxpayers will fear sanctions imposed by the Tax Office. Social distance is therefore a useful...[Show more]

CollectionsANU Research Publications
Date published: 2003
Type: Working/Technical Paper


File Description SizeFormat Image
researchnote3.pdf41.55 kBAdobe PDFThumbnail
2740-~#P.XSH358 BUnknown

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

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator