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dc.contributor.authorMurphy, Kristinaen_US
dc.date.accessioned2017-04-24T13:28:38Z
dc.date.available2017-04-24T13:28:38Z
dc.date.issued2008en_US
dc.date.modified2011-09-14T06:18:33Z
dc.identifier.issn03135926en_US
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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent268538 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherEconomic Society of Australia Inc.en_US
dc.publisher.placeAustraliaen_US
dc.publisher.urihttp://www.eap-journal.com/vol_38_iss_1.phpen_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom113en_US
dc.relation.ispartofpageto135en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalEconomic Analysis and Policyen_US
dc.relation.ispartofvolume38en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchCriminology not elsewhere classifieden_US
dc.subject.fieldofresearchPsychology not elsewhere classifieden_US
dc.subject.fieldofresearchcode160299en_US
dc.subject.fieldofresearchcode170199en_US
dc.titleEnforcing Tax Compliance: To Punish or Persuade?en_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright remains with the authors 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.en_AU
gro.date.issued2008
gro.hasfulltextFull Text


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