Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125995291> ?p ?o ?g. }
- W3125995291 endingPage "380" @default.
- W3125995291 startingPage "360" @default.
- W3125995291 abstract "Abstract Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance." @default.
- W3125995291 created "2021-02-01" @default.
- W3125995291 creator A5039433108 @default.
- W3125995291 date "2008-08-26" @default.
- W3125995291 modified "2023-10-18" @default.
- W3125995291 title "An overview: A new era of tax enforcement – from “big stick” to responsive regulation" @default.
- W3125995291 cites W102869999 @default.
- W3125995291 cites W149979081 @default.
- W3125995291 cites W1499825414 @default.
- W3125995291 cites W1515504715 @default.
- W3125995291 cites W1515624284 @default.
- W3125995291 cites W162024352 @default.
- W3125995291 cites W1861921 @default.
- W3125995291 cites W1980708116 @default.
- W3125995291 cites W1981764068 @default.
- W3125995291 cites W1985286005 @default.
- W3125995291 cites W1989085409 @default.
- W3125995291 cites W1992522674 @default.
- W3125995291 cites W1996290836 @default.
- W3125995291 cites W1998300510 @default.
- W3125995291 cites W1998779085 @default.
- W3125995291 cites W2008758579 @default.
- W3125995291 cites W2009260120 @default.
- W3125995291 cites W2021197318 @default.
- W3125995291 cites W2024294877 @default.
- W3125995291 cites W2029616643 @default.
- W3125995291 cites W203755027 @default.
- W3125995291 cites W2048951906 @default.
- W3125995291 cites W2050380191 @default.
- W3125995291 cites W2062663664 @default.
- W3125995291 cites W2074766896 @default.
- W3125995291 cites W2088435028 @default.
- W3125995291 cites W2109616393 @default.
- W3125995291 cites W2113348978 @default.
- W3125995291 cites W2120840497 @default.
- W3125995291 cites W2123717072 @default.
- W3125995291 cites W2144817955 @default.
- W3125995291 cites W2145342896 @default.
- W3125995291 cites W2152165736 @default.
- W3125995291 cites W2189821821 @default.
- W3125995291 cites W2333242368 @default.
- W3125995291 cites W2472532806 @default.
- W3125995291 cites W3020954347 @default.
- W3125995291 cites W3099498994 @default.
- W3125995291 cites W3118163023 @default.
- W3125995291 cites W3122827591 @default.
- W3125995291 cites W3123555787 @default.
- W3125995291 cites W3138306066 @default.
- W3125995291 cites W3138412272 @default.
- W3125995291 cites W3145686577 @default.
- W3125995291 cites W4231523254 @default.
- W3125995291 cites W63231997 @default.
- W3125995291 doi "https://doi.org/10.1111/j.1748-5991.2008.00039.x" @default.
- W3125995291 hasPublicationYear "2008" @default.
- W3125995291 type Work @default.
- W3125995291 sameAs 3125995291 @default.
- W3125995291 citedByCount "28" @default.
- W3125995291 countsByYear W31259952912012 @default.
- W3125995291 countsByYear W31259952912013 @default.
- W3125995291 countsByYear W31259952912015 @default.
- W3125995291 countsByYear W31259952912016 @default.
- W3125995291 countsByYear W31259952912017 @default.
- W3125995291 countsByYear W31259952912018 @default.
- W3125995291 countsByYear W31259952912019 @default.
- W3125995291 countsByYear W31259952912020 @default.
- W3125995291 countsByYear W31259952912021 @default.
- W3125995291 countsByYear W31259952912022 @default.
- W3125995291 countsByYear W31259952912023 @default.
- W3125995291 crossrefType "journal-article" @default.
- W3125995291 hasAuthorship W3125995291A5039433108 @default.
- W3125995291 hasBestOaLocation W31259952911 @default.
- W3125995291 hasConcept C100001284 @default.
- W3125995291 hasConcept C139621336 @default.
- W3125995291 hasConcept C144133560 @default.
- W3125995291 hasConcept C15744967 @default.
- W3125995291 hasConcept C162324750 @default.
- W3125995291 hasConcept C175444787 @default.
- W3125995291 hasConcept C17744445 @default.
- W3125995291 hasConcept C190253527 @default.
- W3125995291 hasConcept C199539241 @default.
- W3125995291 hasConcept C2779777834 @default.
- W3125995291 hasConcept C2781460075 @default.
- W3125995291 hasConcept C77805123 @default.
- W3125995291 hasConceptScore W3125995291C100001284 @default.
- W3125995291 hasConceptScore W3125995291C139621336 @default.
- W3125995291 hasConceptScore W3125995291C144133560 @default.
- W3125995291 hasConceptScore W3125995291C15744967 @default.
- W3125995291 hasConceptScore W3125995291C162324750 @default.
- W3125995291 hasConceptScore W3125995291C175444787 @default.
- W3125995291 hasConceptScore W3125995291C17744445 @default.
- W3125995291 hasConceptScore W3125995291C190253527 @default.
- W3125995291 hasConceptScore W3125995291C199539241 @default.
- W3125995291 hasConceptScore W3125995291C2779777834 @default.
- W3125995291 hasConceptScore W3125995291C2781460075 @default.
- W3125995291 hasConceptScore W3125995291C77805123 @default.
- W3125995291 hasIssue "3" @default.
- W3125995291 hasLocation W31259952911 @default.
- W3125995291 hasOpenAccess W3125995291 @default.