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"The impact of tax professionals upon the compliance behavior of Australian individual taxpayers"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Sustaining Growth in Developing Economies through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities"	(2009) 7 (2) E-Journal of Tax Research 171	E-Journal of Tax Research	Australia	circa 2009	AustLII		2
"A Tax Morale Approach to Compliance: Recommendations for the IRS"	(2007) 8 Florida Tax Review 599	Florida Tax Review	United States	circa 2007	HeinOnline / Westlaw		2
"What Shapes Attitudes Toward Paying Taxes? Evidence From Multicultural European Countries"	(2007) 88 Social Science Quarterly 443	Social Science Quarterly	United States	circa 2007			2
"Can Simplified Legal Drafting Reduce the Psychological Costs of Tax Compliance? An Australian Perspective"	(2007) 6 British Tax Review 717	British Tax Review	United Kingdom	circa 2007	Westlaw		4
"Perceptions of tax fairness and tax compliance in Australia and Hong Kong - a preliminary study"	(2005) 12 (4) Journal of Financial Crime 1	Journal of Financial Crime	United Kingdom	circa 2005	Westlaw		1
"Tax Morale in Australia"	(2004) 7 (2) Journal of Australian Taxation 298	Journal of Australian Taxation	Australia	circa 2004	AustLII		2
"Can Tax Professionals Be Creative without Being Abusive?"	(2004) 82 Taxes The Tax Magazine 3	Taxes: The Tax Magazine	United States	circa 2004	HeinOnline		1
"A synopsis of taxpayer compliance studies overseas vis- -vis New Zealand"	(2003) 9 (4) New Zealand Journal of Taxation Law and Policy 431	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2003			3
"New Zealanders Attitude to Tax Evasion: A Demographic Analysis"	(2003) 9 New Zealand Journal of Taxation Law and Policy 65	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2003			1
"A Study of Complexity and Unintentional Non-compliance for Individual Non-business Taxpayers in Australia"	(2002) 17 Australian Tax Forum 3	Australian Tax Forum	Australia	circa 2002			3
"A taxonomy of the tax compliance literature: further findings, problems and prospects"	(2001) 16 Australian Tax Forum 137	Australian Tax Forum	Australia	circa 2001			10
"Linkages between Compliance Costs and Taxpayer Compliance"	(2000) 54 Bulletin for International Fiscal Documentation 299	Bulletin for International Fiscal Documentation		circa 2000			1
"Tax Compliance, Self-assessment, and Tax Administration in New Zealand - Is the Carrot or the Stick More Appropriate to Encourage Compliance?"	(1999) 5 New Zealand Journal of Taxation Law and Policy 3	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1999			3
Compliance and Planning Decision Contexts'	(1999) 21 (2) Journal of the American Taxation Association 75	Journal of the American Taxation Association		circa 1999			1
Accountants' Judgment/Decision-Making Research: A Review and Synthesis'	(1998) 20 Journal of the American Taxation Association 78	Journal of the American Taxation Association		circa 1998			1
"Taxpayers Perceptions of the Fairness of the Tax System A Preliminary Study"	(1998) 4 New Zealand Journal of Taxation Law and Policy 59	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1998			4
"Cultural Foundations of Taxpayer Attitudes to Voluntary Compliance"	(1997) 13 (3) Australian Tax Forum 311	Australian Tax Forum	Australia	circa 1997			2
"Identifying and Mitigating Taxpayer Non-compliance"	(1997) 13 Australian Tax Forum 155	Australian Tax Forum	Australia	circa 1997			5
(1995) 17 (2) Journal of the American Taxation Association 50	(1995) 17 (2) Journal of the American Taxation Association 50	Journal of the American Taxation Association		circa 1995			1
"An experimental examination of the factors effective tax preparers aggressiveness - A prospect theory approach"	(1994) 16 (2) Journal of the American Taxation Association 124	Journal of the American Taxation Association		circa 1994			1
"A Primer on Tax Evasion"	(1994) 48 Bulletin for International Fiscal Documentation 328	Bulletin for International Fiscal Documentation		circa 1994			1
[1988] Roberts 1994	[1988] Roberts 1994		Republic of Ireland	circa 1994			2
"An Examination of Taxpayers Preference for Aggressive Tax Advice"	(1992) 454 National Tax Journal 389	National Tax Journal	United States	circa 1992			2
"Institutional Uncertainty and Taxpayer Compliance"	(1992) 82 American Economic Review 1018	American Economic Review	United States	circa 1992			3
"Evaluation of Tax Services: A Client and Preparer Perspective"	[1992] Journal of the American Taxation Association 326	Journal of the American Taxation Association		circa 1992			1
"Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners"	(1991) 7 Journal of Law Economics and Organization 163	Journal of Law, Economics and Organization	United States	circa 1991	Westlaw		1
"Taxation Law Compliance and the Role of Professional Tax Advisers"	(1991) 24 Australian and New Zealand Journal of Criminology 241	Australian and New Zealand Journal of Criminology	Australia	circa 1991			2
"Expert intermediaries and legal compliance: the case of tax preparers"	(1991) 34 Journal of Law and Economics 205	Journal of Law and Economics	United States	circa 1991	HeinOnline		3
"Tax preparers: government agents or client advocates?"	(1989) 167 Journal of Accountancy 76	Journal of Accountancy	United States	circa 1989			2
"An Empirical Examination of the Influence of Selected Economic and Non-Economic Variables on Decision Making By Tax Professionals"	(1989) 2 Advances in Taxation 91	Advances in Taxation		circa 1989			1
"Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior"	(1980) 71 Journal of Criminal Law and Criminology 325	Journal of Criminal Law and Criminology	United States	circa 1980	HeinOnline		2
"Understanding Taxpayer Behaviour: A Conceptual Framework with Implications for Research"	(1978) 21 (4) Law and Society Review 639	Law and Society Review	United States	circa 1978			1
25 SA 15	25 SA 15		South Africa	circa 1978	LexisNexis		1
3 Act 3	3 Act 3		United Kingdom				8