McCrae, JasonReinhart, Monika2019-02-112019-02-11May-03http://hdl.handle.net/1885/155614Non-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.9 pagesapplication/pdfen-AUCentre for Tax System Integrity, Research School of Social Sciences, Australian National UniversityCommonwealth of Australia336.200994Taxation - Australia.