The theoretical base for the ATO compliance model

dc.contributor.authorBraithwaite, Valerieen_US
dc.contributor.authorJob, Jennyen_US
dc.date.accessioned2004-08-16en_US
dc.date.accessioned2004-09-28T05:07:44Zen_US
dc.date.accessioned2011-01-05T08:33:30Z
dc.date.available2004-09-28T05:07:44Zen_US
dc.date.available2011-01-05T08:33:30Z
dc.date.created2003en_US
dc.date.issued2003en_US
dc.description.abstractThe ATO Compliance Model was developed by the Cash Economy Task Force between 1996 and 1998 (Commonwealth of Australia, 1998a). The model drew on two theoretical frameworks from regulation responsive regulation (Ayres and Braithwaite, 1992; Braithwaite, 2002 based on fieldwork described in Braithwaite, 1985; Grabosky and Braithwaite, 1986) and motivational posturing (Braithwaite, Braithwaite, Gibson, and Makkai, 1994; Braithwaite, 1995). Both theoretical frameworks are grounded in data from surveys, observations and interviews relating to regulators and regulatees in action. These data, collected in different settings, were interpreted against a background of social science theory, most notably reactance theory (Brehm and Brehm, 1981), procedural justice theory (Tyler, 1990, 1997), self-categorisation theory (Turner, 1987), defiance theory (Sherman, 1993) and reintegrative shaming theory (Braithwaite, 1989; Ahmed, Harris, Braithwaite and Braithwaite, 2001). Ideas and data were then pulled together to develop the theoretical frameworks described in more detail below.en_US
dc.format.extent51734 bytesen_US
dc.format.extent358 bytesen_US
dc.format.mimetypeapplication/pdfen_US
dc.format.mimetypeapplication/octet-streamen_US
dc.identifier.urihttp://hdl.handle.net/1885/42101en_US
dc.identifier.urihttp://digitalcollections.anu.edu.au/handle/1885/42101
dc.language.isoen_AUen_US
dc.subjectresponsive regulationen_AU
dc.subjecttaxationen_AU
dc.subjectmotivational posturing theoryen_AU
dc.subjectAustralian Tax Officeen_AU
dc.subjectATO Compliance Modelen_AU
dc.subjectsocial distancesen_AU
dc.subjecttheoretical baseen_AU
dc.titleThe theoretical base for the ATO compliance modelen_US
dc.typeWorking/Technical Paperen_US
local.citationResearch Note 5en_US
local.contributor.affiliationANUen_US
local.contributor.affiliationCTSI, RSSSen_US
local.description.refereednoen_US
local.identifier.citationyear2003en_US
local.identifier.eprintid2742en_US
local.rights.ispublishednoen_US

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