Taxing democracy : understanding tax avoidance and evasion

목차 (Table of Contents)

• CONTENTS
• 1 A New Approach to Tax Compliance / Valerie Braithwaite = 1
• PART Ⅰ : THE RELATIONSHIP BETWEEN THE TAX OFFICE AND THE COMMUNITY
• 2 Dancing with Tax Authorities : Motivational Postures and Non-compliant Actions / Valerie Braithwaite = 15
• 3 Tax Compliance and the Psychology of Justice : Mapping the Field / Michael Wenzel = 41
• 4 Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities / Natalie Taylor = 71
• 5 Charting the Shoals of the Cash Economy / Valerie Braithwaite ; Friedrich Schneider ; Monika Reinhart ; Kristina Murphy = 93
• PART Ⅱ : THE COMPLIANCE MODEL AS CHANGE AGENT
• 6 Short-term Experience with Responsive Regulation in the Australian Taxation Office / Jenny Job ; David Honaker = 111
• 7 Championing the Compliance Model : From Common Sense to Common action? / Kersty Hobson = 131
• 8 The ATO Compliance Model in Action : A Case Study of Building and Construction / Neal Shover ; Jenny Job ; Anne Carroll = 159
• 9 Large Business and the Compliance Model / John Braithwaite = 177
• PART Ⅲ : BEYOND THE COMPLIANCE MODEL
• 10 Tax Compliance by the Very Wealthy : Red Flags of Risk / John Braithwaite ; Yvonne Pittelkow ; Robert Williams = 205
• 11 When Compliance is not the Solution but the Problem : From Changes in Law to Changes in Attitude / Doreen McBarnet = 229
• 12 Through the Eyes of the Advisers : A Fresh Look at High Wealth Individuals / John Braithwaite = 245
• 13 Tax System Integrity and Compliance : The Democratic Management of the Tax System / Valerie Braithwaite = 271
• Index = 291