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Altering norm perceptions to increase tax compliance

Wenzel, Michael


This study tested the effects of an intervention designed to increase compliance and honesty in work-related expenses (WRE) and other deduction claims. The research follows on from earlier work documented in Centre for Tax System Integrity (CTSI) Working Papers No. 7 and 8. Overall, the research adds further empirical support to the usefulness of such a norm-based approach to increase tax compliance, identifies possible limiting and facilitating conditions and encourages further attempts to...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper


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