CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE

D. John Hasseldine; Steven Kaplan; Lori R. Fuller

doi:10.1111/j.1467-629X.1994.tb00271.x

CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE

D. John Hasseldine, Steven Kaplan, Lori R. Fuller

Accountancy, School of

Research output: Contribution to journal › Article › peer-review

15 Scopus citations

Abstract

This note presents descriptive evidence of self‐admitted tax evasion in New Zealand and identifies characteristics associated with this behaviour. A survey of voters from Christchurch is conducted. The frequency of self‐admitted under‐reporting of income (23%) is much more frequent than the frequency of self‐admitted overstating of deductions (12%). Using logistic regression analysis, under‐reporting behaviour is associated with age, income, the number of evaders personally known and the morality and consequences of evasion behaviour. Determining the existence or nonexistence of associations between key independent variables and evasion behaviour represents useful information for tax policy makers and others involved in revenue enforcement activities.

Original language	English (US)
Pages (from-to)	79-93
Number of pages	15
Journal	Accounting & Finance
Volume	34
Issue number	2
DOIs	https://doi.org/10.1111/j.1467-629X.1994.tb00271.x
State	Published - Nov 1994

ASJC Scopus subject areas

Accounting
Economics, Econometrics and Finance (miscellaneous)
Finance

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10.1111/j.1467-629X.1994.tb00271.x

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abstract = "This note presents descriptive evidence of self‐admitted tax evasion in New Zealand and identifies characteristics associated with this behaviour. A survey of voters from Christchurch is conducted. The frequency of self‐admitted under‐reporting of income (23%) is much more frequent than the frequency of self‐admitted overstating of deductions (12%). Using logistic regression analysis, under‐reporting behaviour is associated with age, income, the number of evaders personally known and the morality and consequences of evasion behaviour. Determining the existence or nonexistence of associations between key independent variables and evasion behaviour represents useful information for tax policy makers and others involved in revenue enforcement activities.",

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AB - This note presents descriptive evidence of self‐admitted tax evasion in New Zealand and identifies characteristics associated with this behaviour. A survey of voters from Christchurch is conducted. The frequency of self‐admitted under‐reporting of income (23%) is much more frequent than the frequency of self‐admitted overstating of deductions (12%). Using logistic regression analysis, under‐reporting behaviour is associated with age, income, the number of evaders personally known and the morality and consequences of evasion behaviour. Determining the existence or nonexistence of associations between key independent variables and evasion behaviour represents useful information for tax policy makers and others involved in revenue enforcement activities.

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CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE

Abstract

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