CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE

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

Research output: Contribution to journalArticlepeer-review

13 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 languageEnglish (US)
Pages (from-to)79-93
Number of pages15
JournalAccounting and Finance
Volume34
Issue number2
DOIs
StatePublished - 1994

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance (miscellaneous)
  • Finance

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