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20 Austl. Tax F. 157 (2005)
Taxpayer Beliefs and Views: Two New Surveys

handle is hein.journals/austraxrum20 and id is 155 raw text is: Taxpayer Beliefs and Views: Two New Surveys Simon James, Kristina Murphy and Monika Reinhart* Abstract The importance of behavioural economics in supplementing and extending the neoclassical analysis of taxpayer behaviour has been recognised for some time.This paper summarises contributions to date and outlines a way forward for integrating the behavioural and neoclassical approaches and developing a more coherent strategy of encouraging taxpayer compliance. The paper then provides significant further evidence relating to taxpayer behaviour by reporting some of the main results of two substantial surveys (N = 2,040 and 2,374) ofAustralian citizens' beliefs, attitudes, values and motivations with respect to the tax system, widely defined. It is concluded that the behaviour ofAustralian taxpayers is not determined only by considerations of narrow economic rationality based on the expected financial costs and benefits of compliance or non-compliance but is also influenced by a much wider range of factors. Examination of the importance of these other factors might be the most fruitful way of improving tax compliance in the future. * Simon James is at the University of Exeter, UK and aVisiting Fellow at the Australian National University and Kristina Murphy and Monika Reinhart are at the Centre for Tax Systen Integrity, Australian National University. The authors are grateful for helpful coninents on earlier versions of the paper at presentations at The Australian National University, Universitv of Sydney, University of Queensland, the AustralianTax Office at Brisbane and Hobart, the Conference of the Society for the Advancement of Behavioral Economics at Lake Tahoe, USA, the ACIPFAL Conference in Cardiff, the Tax Research Network conference at the University of Oxford and Jayne ClancyThis paper was received for publication 13 January 2005. 157

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