Miscellaneous 1988

The effects of tax reform on tax evasion

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1988


The study was undertaken to assess what effects both administrative and substantive reforms to the Australian tax system since 1982 might have had on tax evasion. It repeats the survey work conducted in 1982 which tested the various hypotheses about taxpayers' motivations to evade tax. The aim of the study was to provide information on the following:

  • taxpayers orientations to evade
  • taxpayers perceived opportunities for successful evasion
  • the causes of tax evasion
  • the extent of evasion
  • taxpayers knowledge of aspects of the tax system.
Author Profile
Ian G Wallschutzky CTA

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Miscellaneous 1988

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