Identifying the psychological costs of tax compliance

Robin Woellner, Cynthia Coleman, Margaret McKerchar, Michael Walpole, Julie Zetler

    Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review


    This paper reports the latest experiments undertaken by our research team in comparing the relative psychological costs incurred by taxpayers when reading and applying the Income Tax Assessment Acts (1936 and 1997).
    Original languageEnglish
    Title of host publicationBiennial international conference on tax administration
    Subtitle of host publicationGlobal Challenges in Tax Administration
    EditorsRodney Fisher, Michael Walpole
    Place of PublicationBirmingham
    PublisherFiscal Publications
    Number of pages20
    ISBN (Print)0954504828
    Publication statusPublished - 2005
    EventInternational Conference on Tax Administration (6th : 2004) - Sydney
    Duration: 15 Apr 200416 Apr 2004


    ConferenceInternational Conference on Tax Administration (6th : 2004)


    • tax
    • compliance
    • methodology
    • psychological compliance
    • tax law improvement project


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