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Non-filers: What we know

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dc.contributor.authorMcCrae, Jasonen_AU
dc.contributor.authorReinhart, Monikaen_AU
dc.date.accessioned2019-02-11T03:45:42Z
dc.date.available2019-02-11T03:45:42Z
dc.date.createdMay-03en_AU
dc.description.abstractNon-lodgers, or non-filers as they are often known, are individuals who do not lodge or file a tax return. By not lodging a tax return statement these people are not part of ‘the system’ and consequently, as they have not provided any information on themselves for analysis, are rarely included in research. This Research Note contains two parts each of which provides information on non-filers. Part I is an analysis and interpretation of the information about non-filers gained from two of the Centre for Tax System Integrity’s (CTSI) surveys of the Australian community. Part II is a review of the currently available international literature which profiles the activities of non-filers from overseas.en_AU
dc.format.extent9 pagesen_AU
dc.format.mimetypeapplication/pdfen_AU
dc.identifier.urihttp://hdl.handle.net/1885/155614
dc.language.isoen_AUen_AU
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502en_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National Universityen_AU
dc.publisherAustralian Taxation Officeen_AU
dc.relation.ispartofseriesResearch Note (Centre for Tax System Integrity, Australian National University); no. 1en_AU
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National Universityen_AU
dc.rightsCommonwealth of Australiaen_AU
dc.subject.ddc336.200994en_AU
dc.subject.lcshTaxation - Australia.en_AU
dc.titleNon-filers: What we knowen_AU
dc.typeWorking/Technical Paperen_AU
dcterms.accessRightsOpen Accessen_AU
local.bibliographicCitation.placeofpublicationCanberra, ACTen_AU
local.publisher.urlhttp://regnet.anu.edu.au/en_AU
local.type.statusPublished Versionen_AU

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