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The Effect of Different Sanction Communications on Hypothetical Taxpayer Compliance: Policy Implications from New Zealand

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  • Hasseldine, D John
  • Kaplan, Steven E

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  • Hasseldine, D John & Kaplan, Steven E, 1992. "The Effect of Different Sanction Communications on Hypothetical Taxpayer Compliance: Policy Implications from New Zealand," Public Finance = Finances publiques, , vol. 47(1), pages 45-60.
    • Handle: RePEc:pfi:pubfin:v:47:y:1992:i:1:p:45-60
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    Cited by:

    1. John Hasseldine & Peggy Hite & Simon James & Marika Toumi, 2007. "Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 171-194, March.
    2. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
    3. Dr Ken Devos, 2013. "Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders," Far East Journal of Psychology and Business, Far East Research Centre, vol. 12(1), pages 1-9, July.
    4. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.

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