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Principles of procedural fairness in reminder letters: a field experiment

Wenzel, Michael


This study tested the effectiveness of different styles of reminder letters that reminded taxpayers of their requirement to lodge Activity Statements (AS) to report about tax instalments and withholding obligations, Goods and Services Tax or other business-related taxes. Specifically, it tested whether reminder letters that were based on principles of procedural fairness would yield more positive reactions from taxpayers and greater rates of compliance compared to the standard letter used by...[Show more]

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


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