Defiance in Taxation and Governance

抵制和Dismissing Authority in a Democracy

Valerie Braithwaite, The Australian National University

This innovative book presents a theory of tax defiance, integrating five years of research on people’s hopes, fears and expectations of the tax system and the authority that administers it.

‘[Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority is effective and produces a much-needed addition to the behavioural literature. While the book is primarily about defiance in taxation, many instances of non-taxation related defiance are included, which provides excellent support and extension of the tax-based arguments. Braithwaite has produced an excellent example of a book that is grounded in the extant literature, while expanding our understanding of the importance of understanding the behaviours that drive defiance. The aim of the book is to “show how authorities can live symbiotically with defiance” and she achieves this superbly, illustrating how improved satisfaction with “the process” can minimise defiance.’
– Lisa Marriott, Pacific Accounting Review