Skip navigation
Skip navigation

Tax morale in Australia: what shapes it and has it changed over time?

Torgler, Benno; Murphy, Kristina


Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, in contrast, suggest that factors such as the level of tax morale one has (that is, the intrinsic motivation one has to pay their tax) affects compliance behaviour. While there have been numerous empirical studies published that have explored the role of deterrence on tax...[Show more]

CollectionsANU Research Publications
Date published: 2005
Type: Working/Technical Paper
Source: Journal of Australian Taxation


File Description SizeFormat Image
58.pdf362.52 kBAdobe PDFThumbnail
3211-01.2005-08-09T04:33:55Z.xsh347 BEPrints MD5 Hash XML

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

Updated:  20 July 2017/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator