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12 J. Austl. Tax'n 1 (2009)

handle is hein.journals/jouaustx12 and id is 1 raw text is: AN EMPIRICAL STUDY OF

By Ranjana Gupta*


There are numerous studies on the severity of crimes in New
Zealand and international criminal justice but very few in the context
of the accounting and tax literature.' Most of the research in the
Senior Lecturer, Auckland University of Technology. The author would like to
thank Professor Noel Cox, Law School, Auckland University of Technology and
anonymous referees for critical advice on an earlier draft of this article which
significantly improved this article. Any remaining errors are naturally those of the
1 R Gupta, 'Perceptions of Tax Evasion as a Crime: Evidence from New Zealand'
(2006) 12 New Zealand Journal of Taxation Law and Policy 199; R Gupta, 'How
the Perceptions of Tax Evasion as a Crime and Other Offences Mirror the Penalties'

(2009) 12(1)


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