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An evolving compliance model for tax enforcement

Braithwaite, Valerie; Braithwaite, John


Decades of research on regulatory rule enforcement prompted a battle of sorts between those who favor a deterrence approach and those who promote compliance approaches, between punishment and persuasian (Reiss, 1984; Hawkins, 1984; Pearce and Tombs, 1990; Snider, 1990). In some areas, evidence suggests that deterrence works, if only modestly, as in the area of occupational health and safety (Scholz, 1991; Braithwaite, 1985). In nuclear safety and other realms, a shift away from a rule...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Book chapter


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