Identifying the psychological costs of tax compliance

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

Identifying the psychological costs of tax compliance

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

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

Abstract

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 language	English
Title of host publication	Biennial international conference on tax administration
Subtitle of host publication	Global Challenges in Tax Administration
Editors	Rodney Fisher, Michael Walpole
Place of Publication	Birmingham
Publisher	Fiscal Publications
Pages	268-287
Number of pages	20
ISBN (Print)	0954504828
Publication status	Published - 2005
Event	International Conference on Tax Administration (6th : 2004) - Sydney Duration: 15 Apr 2004 → 16 Apr 2004

Conference

Conference	International Conference on Tax Administration (6th : 2004)
City	Sydney
Period	15/04/04 → 16/04/04

Keywords

tax
compliance
methodology
psychological compliance
tax law improvement project

Cite this

@inproceedings{0afda8e912f0449fba87df2547169430,

title = "Identifying the psychological costs of tax compliance",

abstract = "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).",

keywords = "tax, compliance, methodology, psychological compliance, tax law improvement project",

author = "Robin Woellner and Cynthia Coleman and Margaret McKerchar and Michael Walpole and Julie Zetler",

year = "2005",

language = "English",

isbn = "0954504828",

pages = "268--287",

editor = "Rodney Fisher and Michael Walpole",

booktitle = "Biennial international conference on tax administration",

publisher = "Fiscal Publications",

note = "International Conference on Tax Administration (6th : 2004) ; Conference date: 15-04-2004 Through 16-04-2004",

}

Woellner, R, Coleman, C, McKerchar, M, Walpole, M & Zetler, J 2005, Identifying the psychological costs of tax compliance. in R Fisher & M Walpole (eds), Biennial international conference on tax administration: Global Challenges in Tax Administration. Fiscal Publications, Birmingham, pp. 268-287, International Conference on Tax Administration (6th : 2004), Sydney, 15/04/04.

Identifying the psychological costs of tax compliance. / Woellner, Robin; Coleman, Cynthia; McKerchar, Margaret et al.
Biennial international conference on tax administration: Global Challenges in Tax Administration. ed. / Rodney Fisher; Michael Walpole. Birmingham: Fiscal Publications, 2005. p. 268-287.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

TY - GEN

T1 - Identifying the psychological costs of tax compliance

AU - Woellner, Robin

AU - Coleman, Cynthia

AU - McKerchar, Margaret

AU - Walpole, Michael

AU - Zetler, Julie

PY - 2005

Y1 - 2005

N2 - 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).

AB - 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).

KW - tax

KW - compliance

KW - methodology

KW - psychological compliance

KW - tax law improvement project

M3 - Conference proceeding contribution

SN - 0954504828

SP - 268

EP - 287

BT - Biennial international conference on tax administration

A2 - Fisher, Rodney

A2 - Walpole, Michael

PB - Fiscal Publications

CY - Birmingham

T2 - International Conference on Tax Administration (6th : 2004)

Y2 - 15 April 2004 through 16 April 2004

ER -

Identifying the psychological costs of tax compliance

Abstract

Conference

Keywords

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Cite this