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The role of trust in nurturing compliance: a study of accused tax avoiders

Murphy, Kristina


Why an institution’s rules and regulations are obeyed or disobeyed is an important question for regulatory agencies. This paper discusses the findings of an empirical study that shows that the use of threat and legal coercion as a regulatory tool—in addition to being more expensive to implement—can sometimes be ineffective in gaining compliance. Using survey data collected from 2292 taxpayers accused of tax avoidance, it will be demonstrated that variables such as trust need to be considered...[Show more]

CollectionsANU Research Publications
Type: Working/Technical Paper
Source: Law and Human Behavior
DOI: 10.1023/


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