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

7 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 and Finance
Volume	34
Issue number	2
DOIs	https://doi.org/10.1111/j.1467-629X.1994.tb00271.x
State	Published - 1994

ASJC Scopus subject areas

Accounting
Economics, Econometrics and Finance (miscellaneous)
Finance

Access to Document

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

Cite this

@article{d6ac11e089754de8a661d17e416a1ae4,

title = "CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE",

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.",

author = "Hasseldine, {D. John} and Steven Kaplan and Fuller, {Lori R.}",

year = "1994",

doi = "10.1111/j.1467-629X.1994.tb00271.x",

language = "English (US)",

volume = "34",

pages = "79--93",

journal = "Accounting and Finance",

issn = "0810-5391",

publisher = "Wiley-Blackwell",

number = "2",

}

TY - JOUR

T1 - CHARACTERISTICS OF NEW ZEALAND TAX EVADERS

T2 - A NOTE

AU - Hasseldine, D. John

AU - Kaplan, Steven

AU - Fuller, Lori R.

PY - 1994

Y1 - 1994

N2 - 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.

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.

UR - http://www.scopus.com/inward/record.url?scp=84985631223&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84985631223&partnerID=8YFLogxK

U2 - 10.1111/j.1467-629X.1994.tb00271.x

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

M3 - Article

AN - SCOPUS:84985631223

SN - 0810-5391

VL - 34

SP - 79

EP - 93

JO - Accounting and Finance

JF - Accounting and Finance

IS - 2

ER -

CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE

Abstract

ASJC Scopus subject areas

Access to Document

Other files and links

Fingerprint

Cite this