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CENTRE FOR TAX SYSTEM INTEGRITY

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THIS IS A LEGACY WEBSITE DOCUMENTING THE WORK OF THE CENTRE FOR TAX SYSTEM
INTEGRITY (1999-2006). AN INDICATION OF THE LONG TERM IMPACT OF THE WORK OF THE
CENTRE IS REFLECTED IN THE OECD REPORT, TAX ADMINISTRATION 2013: COMPARATIVE
INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES
HTTP://TINY.CC/V62VQX

 




WORK CONTINUES TO BE PRODUCED BY STAFF OF THE CENTRE. CTSI PUBLICATIONS
APPEARING SINCE 2006 INCLUDE:

 



 



Tan, L.M. & Braithwaite, V. (2018) Motivations for tax compliance: The case of
small business taxpayers in New Zealand Australian Tax Forum , 33(2),XX
download

 



 



Braithwaite, V. (2017) Tax and Democracy: Bygone Ideas or Time for Reinvention?,
Social Capital Working Paper 1, School of Regulation and Global Governance
(RegNet).
download

 



 



Braithwaite, V. (2017) Closing the gap between regulation and the community. In
P. Drahos (Ed.), Regulatory Theory: Foundations and Applications , ANU Press
(pp. 25-41).
http://press-files.anu.edu.au/downloads/press/n2304/pdf/book.pdf?referer=2304

 



 



Wurth, E. and Braithwaite, V. (2017) Tax Practitioners and Tax Avoidance: Gaming
through Authorities, Cultures and Markets. In N. Hashimzade & Y. Epifantseva
(Eds), Routledge Companion on Tax Avoidance Research , Abingdon, UK: Routledge
(pp. 320-339). An earlier version appears at: RegNet Research Paper No.
2016/119, RegNet Research Paper Series Vol. 4, No. 7, School of Regulation and
Global Governance (RegNet).
http://regnet.anu.edu.au/sites/default/files/uploads/2016-10/SSRN_2016_119_BraithwaiteWurth.pdf

 



 



Tan, L.M. & Braithwaite, V. (2016) Why do small business taxpayers stay with
their practitioners? Trust, competence and professional advice. International
Small Business Journal , 34(3), 329-344.
download

 



 



Braithwaite, V. (2014) Defiance and motivational postures. In D. Weisburd & G.
Bruinsma (Eds), Encyclopedia of Criminology and Criminal Justice. New York:
Springer Science+Business Media (pp. 915-924). DOI 10.1007/978-1-4614-5690-2

 



 



Braithwaite, V. & Reinhart, M. (2013) Deterrence, coping styles and defiance.
FinanzArchiv/Public Finance Analysis, 69(4), 439-468.

 



 



Braithwaite, V. (2013) Resistant and dismissive defiance toward tax authorities.
In A. Crawford & A. Hucklesby (Eds.), Legitimacy and Compliance in Criminal
Justice. Abingdon: Routledge (pp. 91-115).

 



 



Rawlings, G. (2011) Relative Trust: the Vanuatu tax haven and the management of
elite family fortunes. In Mary Patterson & Martha Macintyre (Eds) Managing
Modernity in the Western Pacific, University of Queensland Press, St Lucia (pp.
260-305).

 



 



Rawlings, G. (2011) Intangible nodes and networks of influence: The ethics of
tax compliance in Australian small business and medium-sized enterprises,
International Small Business Journal, published online 7 July,
http://isb.sagepub.com/content/30/1/84

 



 



Braithwaite, V. (2011) Defiance and Taxation. Targeting Tax Crime - A
whole-of-government approach, Issue 5, September, pp. 30-31. Canberra:
Australian Taxation Office.

 



 



Tan, L.M. & Braithwaite, V. (2011) Agreement with tax practitioners' advice
under tax law ambiguity. New Zealand Journal of Taxation Law and Policy, 17(3),
267-288.

 



 



Braithwaite, V. (2010) Criminal prosecution within responsive regulatory
practice. Criminology & Public Policy , 9(3), 515-523.

 





Braithwaite, V., Reinhart, M. & Smart, M. (2010) Tax non-compliance among the
under-30s: Knowledge, morale or scepticism? In J. Alm, J. Martinez-Vazquez & B.
Torgler (Eds), Developing Alternative Frameworks for Explaining Tax Compliance.
London: Routledge (pp. 256-280).

 





Braithwaite, V. (2009) Tax evasion. In M. Tonry (ed), Handbook on Crime and
Public Policy. Oxford: Oxford University Press (pp. 381-405).

 



 



Braithwaite, V. (2009) Security and harmony value orientations and their roles
in attitude formation and change. Psychological Inquiry, 20(2-3), 162-167.

 



 



Braithwaite, V. (2009) Defiance in Taxation and Governance: Resisting and
Dismissing Authority in a Democracy. Cheltenham, UK and Northampton, USA: Edward
Elgar.

 





Murphy, K. & Tyler, T. (2008) Procedural justice and compliance behaviour: the
mediating role of emotions. European Journal of Social Psychology, 38(4),
652-68.

 





Murphy, K. (2008) Enforcing tax compliance: to punish or persuade? Economic
Analysis and Policy, 38(1), 113-35.

 





Braithwaite, V. & Wenzel, M. (2008) Integrating explanations of tax evasion and
avoidance. In A. Lewis (ed), The Cambridge Handbook of Psychology and Economic
Behaviour. Cambridge: Cambridge University Press (pp. 304-331).

 





Braithwaite, J. (2008) Regulatory Capitalism: How It Works, Ideas for Making It
Work Better. Cheltenham, UK and Northampton, USA: Edward Elgar.

 



   





 

 

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