Show simple item record

dc.contributor.authorMurphy, K
dc.date.accessioned2017-05-03T15:53:21Z
dc.date.available2017-05-03T15:53:21Z
dc.date.issued2008
dc.date.modified2011-09-14T06:18:33Z
dc.identifier.issn0313-5926
dc.identifier.urihttp://hdl.handle.net/10072/40261
dc.description.abstractA long standing debate has existed between those who believe deterrence-based enforcement strategies work for gaining compliance from offenders and those who believe gentle persuasion and cooperation is more effective. This article is concerned with the issue of how to best deal with offenders so as to increase support for the law and lower the rate of subsequent re-offending. Using survey data from 652 taxpayers who have been through an enforcement experience with the Australian Taxation Office, the present study will show that depending on how an enforcement experience is perceived by offenders (as either stigmatic or reintegrative in nature) can influence the feelings of resentment they experience, but more importantly these feelings of resentment mediate the effect of punishment on subsequent compliance behaviour. In other words, it is these feelings of resentment in response to disapproval that go on to predict who will and will not comply with their subsequent obligations under the law.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent268538 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoeng
dc.publisherEconomic Society of Australia Inc.
dc.publisher.placeAustralia
dc.publisher.urihttps://www.sciencedirect.com/science/article/pii/S0313592608500099
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom113
dc.relation.ispartofpageto135
dc.relation.ispartofissue1
dc.relation.ispartofjournalEconomic Analysis and Policy
dc.relation.ispartofvolume38
dc.rights.retentionY
dc.subject.fieldofresearchEconomics
dc.subject.fieldofresearchCriminology not elsewhere classified
dc.subject.fieldofresearchcode38
dc.subject.fieldofresearchcode440299
dc.titleEnforcing Tax Compliance: To Punish or Persuade?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyright© The Author(s) 2008. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal's website or contact the authors.
gro.date.issued2008
gro.hasfulltextFull Text
gro.griffith.authorMurphy, Kristina


Files in this item

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record