Centre for Tax System Integrity





This is a legacy website documenting the work of the Centre for Tax System Integrity (1999-2006). An indication of the long term impact of the work of the Centre is reflected in the OECD report, Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies


Work continues to be produced by staff of the Centre. CTSI publications appearing since 2006 include:



Tan, L.M. & Braithwaite, V. (2018) Motivations for tax compliance: The case of small business taxpayers in New Zealand Australian Tax Forum , 33(2),XX



Braithwaite, V. (2017) Tax and Democracy: Bygone Ideas or Time for Reinvention?, Social Capital Working Paper 1, School of Regulation and Global Governance (RegNet).



Braithwaite, V. (2017) Closing the gap between regulation and the community. In P. Drahos (Ed.), Regulatory Theory: Foundations and Applications , ANU Press (pp. 25-41).



Wurth, E. and Braithwaite, V. (2017) Tax Practitioners and Tax Avoidance: Gaming through Authorities, Cultures and Markets. In N. Hashimzade & Y. Epifantseva (Eds), Routledge Companion on Tax Avoidance Research , Abingdon, UK: Routledge (pp. 320-339). An earlier version appears at: RegNet Research Paper No. 2016/119, RegNet Research Paper Series Vol. 4, No. 7, School of Regulation and Global Governance (RegNet).



Tan, L.M. & Braithwaite, V. (2016) Why do small business taxpayers stay with their practitioners? Trust, competence and professional advice. International Small Business Journal , 34(3), 329-344.



Braithwaite, V. (2014) Defiance and motivational postures. In D. Weisburd & G. Bruinsma (Eds), Encyclopedia of Criminology and Criminal Justice. New York: Springer Science+Business Media (pp. 915-924). DOI 10.1007/978-1-4614-5690-2



Braithwaite, V. & Reinhart, M. (2013) Deterrence, coping styles and defiance. FinanzArchiv/Public Finance Analysis, 69(4), 439-468.



Braithwaite, V. (2013) Resistant and dismissive defiance toward tax authorities. In A. Crawford & A. Hucklesby (Eds.), Legitimacy and Compliance in Criminal Justice. Abingdon: Routledge (pp. 91-115).



Rawlings, G. (2011) Relative Trust: the Vanuatu tax haven and the management of elite family fortunes. In Mary Patterson & Martha Macintyre (Eds) Managing Modernity in the Western Pacific, University of Queensland Press, St Lucia (pp. 260-305).



Rawlings, G. (2011) Intangible nodes and networks of influence: The ethics of tax compliance in Australian small business and medium-sized enterprises, International Small Business Journal, published online 7 July,



Braithwaite, V. (2011) Defiance and Taxation. Targeting Tax Crime - A whole-of-government approach, Issue 5, September, pp. 30-31. Canberra: Australian Taxation Office.



Tan, L.M. & Braithwaite, V. (2011) Agreement with tax practitioners' advice under tax law ambiguity. New Zealand Journal of Taxation Law and Policy, 17(3), 267-288.



Braithwaite, V. (2010) Criminal prosecution within responsive regulatory practice. Criminology & Public Policy , 9(3), 515-523.


Braithwaite, V., Reinhart, M. & Smart, M. (2010) Tax non-compliance among the under-30s: Knowledge, morale or scepticism? In J. Alm, J. Martinez-Vazquez & B. Torgler (Eds), Developing Alternative Frameworks for Explaining Tax Compliance. London: Routledge (pp. 256-280).


Braithwaite, V. (2009) Tax evasion. In M. Tonry (ed), Handbook on Crime and Public Policy. Oxford: Oxford University Press (pp. 381-405).



Braithwaite, V. (2009) Security and harmony value orientations and their roles in attitude formation and change. Psychological Inquiry, 20(2-3), 162-167.



Braithwaite, V. (2009) Defiance in Taxation and Governance: Resisting and Dismissing Authority in a Democracy. Cheltenham, UK and Northampton, USA: Edward Elgar.


Murphy, K. & Tyler, T. (2008) Procedural justice and compliance behaviour: the mediating role of emotions. European Journal of Social Psychology, 38(4), 652-68.


Murphy, K. (2008) Enforcing tax compliance: to punish or persuade? Economic Analysis and Policy, 38(1), 113-35.


Braithwaite, V. & Wenzel, M. (2008) Integrating explanations of tax evasion and avoidance. In A. Lewis (ed), The Cambridge Handbook of Psychology and Economic Behaviour. Cambridge: Cambridge University Press (pp. 304-331).


Braithwaite, J. (2008) Regulatory Capitalism: How It Works, Ideas for Making It Work Better. Cheltenham, UK and Northampton, USA: Edward Elgar.





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