Valerie Braithwaite - Academia.edu (original) (raw)
Papers by Valerie Braithwaite
Qualitative Health Research, 2019
Undertaking research with young people presents an array of methodological challenges. We report ... more Undertaking research with young people presents an array of methodological challenges. We report the findings from a qualitative study that took place alongside a fetal alcohol spectrum disorder (FASD) prevalence study among detainees in Australia. Of 38 participants, 27 were Aboriginal youth. Interviews were conducted using “social yarning” and “research topic yarning,” an Indigenous research method which allows for data collection in an exploratory, culturally safe way. A complex interplay emerged between social yarning and research topic yarning which provided a space to explore responsively with participants their experiences of FASD assessments. Flexibility, including language adaptation and visual descriptions about assessments, was utilized to assist participants recall and retell their experiences. There were, however, challenges in gathering data on the assessment experiences of some participants. We describe how employing a “yarning” method for collecting data could benefi...
Edward Elgar Publishing eBooks, Jul 26, 2007
Edward Elgar Publishing eBooks, Oct 7, 2013
Social Science Research Network, 2021
Edward Elgar Publishing eBooks, Jul 26, 2007
![Research paper thumbnail of When tax collectors become collectors for child support and student loans: jeopardizing the revenue base? [Working paper]](https://attachments.academia-assets.com/108597658/thumbnails/1.jpg)
](This paper investigates the relationship between making additional payments to the state for stud... more This paper investigates the relationship between making additional payments to the state for student loan (via the Higher Education Contribution Scheme) and child support (via the Child Support Scheme) and compliance with tax law. Data are taken from the Community Hopes, Fears, and Actions Survey based on a random sample of 2040 individuals. Additional payments were found to pose a compliance problem for tax authorities. At the same time, this study demonstrated that perceived deterrence, moral obligation and possible trustworthiness play significant roles in reducing tax evasion. An important finding to emerge from this study is that tax evasion is more likely to accompany additional payments when personal income and belief in trust norms are low. The finding of greater tax evasion among economically marginalized groups has been demonstrated in other contexts, but the adverse effects of becoming irreconcilably socially marginalized from legal authority has tended to be both undervalued and under-theorized in the taxation compliance literature.
International Journal of Social Welfare, Apr 20, 2022
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system ... more All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical or photocopying, recording, or otherwise without the prior permission of the publisher.
The overall goal of this book is to advance the understanding and fit of restorative justice and ... more The overall goal of this book is to advance the understanding and fit of restorative justice and responsive regulation, its achievements and limits, evidence and trajectories with particular focus on the ways their theories and applications serve as a bridge between disciplines and between formal and informal human services. We take up restorative justice as justice that heals the harms that derive from injustice and regulation as what we do when obligations are not being honored. Many of the chapters in this collection show that this makes restorative justice a relational form of justice. As will be discussed in greater detail, responsive regulation builds from a framework of empowerment and aims to engage actors in cooperating with the development of the details of how their obligations will be met even when their compliance could be required. Restorative justice coupled with responsive regulatory strategies help chart practical pathways for moving from healing to problem solving ...
Taxing Democracy, 2017
For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand... more For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand what drives taxpayer attitudes and behaviour is important in ensuring that taxes owed are declared and collected. An understanding of the motivations underlying taxpayer attitudes and behaviour is also beneficial to tax authorities through informing them of which strategies might be most appropriate and effective in achieving greater compliance. Inappropriate strategies are not only costly and ineffective, but may also be counterproductive. Contrary to the understanding of taxpayers as being motivated purely by personal self-interest, this paper argues that how taxpayers perceive themselves in relation to other taxpayers and tax revenue authorities is fundamental to understanding the motivations which underlie taxpayer behaviour. This paper illustrates, both theoretically and empirically, that taxpayers can think of themselves as members of broader social categories (for example, Pay as You Go (PAYG) versus non-PAYG) and that this qualitatively changes how they think about themselves and what drives their attitudes and behaviour. This has strong implications for compliance strategies currently employed by tax revenue authorities and these implications are discussed. Understanding taxpayer attitudes through understanding taxpayer identities Natalie Taylor 'tax-gap' (Internal Revenue Service, 1997) more effectively. However, despite the wealth of research conducted on this question, a concrete explanation remains elusive. Apart from the fact that defining what constitutes compliance is in itself difficult, and the subtleties which surround evasion, avoidance, mere error and intention often make them indistinguishable (see Long & Swingen, 1991; Roth, Scholze & Witte, 1989), our ability to pinpoint underlying motivations for compliant or non-compliant behaviour remains weak. Researchers from various disciplines have investigated the effects of variables such as legal sanctions (Grasmick & Scott, 1982), stigmatisation (for example, Porcano & Price, 1993), probability of audit (Webley, 1987), conscience appeals (Schwartz & Orleans, 1967), selfinterest (McGraw & Scholz, 1991), opportunity (Klepper & Nagin, 1989), omission and commission (for example, Christensen & Hite, 1997), message framing (Schisler, 1994), perceptions of fairness (for example, Roberts & Hite, 1994) and, of course, demographic features (for example, Baldry, 1987). Investigation of these variables has made use of a) selfreports of actual behaviour, attitudes or intentions (see Kinsey, 1984), b) analytical models of tax evasion which rely heavily on economic deterrence theory (for example, Allingham & Sandmo, 1972), c) actual data obtained from tax agencies (for example, McGraw & Scholz, 1991), and d) experimental studies which explicitly manipulate variables of interest (for example, Beck, Davis & Jung, 1991).
Restorative and Responsive Human Services, 2019
Qualitative Health Research, 2019
Undertaking research with young people presents an array of methodological challenges. We report ... more Undertaking research with young people presents an array of methodological challenges. We report the findings from a qualitative study that took place alongside a fetal alcohol spectrum disorder (FASD) prevalence study among detainees in Australia. Of 38 participants, 27 were Aboriginal youth. Interviews were conducted using “social yarning” and “research topic yarning,” an Indigenous research method which allows for data collection in an exploratory, culturally safe way. A complex interplay emerged between social yarning and research topic yarning which provided a space to explore responsively with participants their experiences of FASD assessments. Flexibility, including language adaptation and visual descriptions about assessments, was utilized to assist participants recall and retell their experiences. There were, however, challenges in gathering data on the assessment experiences of some participants. We describe how employing a “yarning” method for collecting data could benefi...
Edward Elgar Publishing eBooks, Jul 26, 2007
Edward Elgar Publishing eBooks, Oct 7, 2013
Social Science Research Network, 2021
Edward Elgar Publishing eBooks, Jul 26, 2007
This paper investigates the relationship between making additional payments to the state for stud... more This paper investigates the relationship between making additional payments to the state for student loan (via the Higher Education Contribution Scheme) and child support (via the Child Support Scheme) and compliance with tax law. Data are taken from the Community Hopes, Fears, and Actions Survey based on a random sample of 2040 individuals. Additional payments were found to pose a compliance problem for tax authorities. At the same time, this study demonstrated that perceived deterrence, moral obligation and possible trustworthiness play significant roles in reducing tax evasion. An important finding to emerge from this study is that tax evasion is more likely to accompany additional payments when personal income and belief in trust norms are low. The finding of greater tax evasion among economically marginalized groups has been demonstrated in other contexts, but the adverse effects of becoming irreconcilably socially marginalized from legal authority has tended to be both undervalued and under-theorized in the taxation compliance literature.
International Journal of Social Welfare, Apr 20, 2022
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system ... more All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical or photocopying, recording, or otherwise without the prior permission of the publisher.
The overall goal of this book is to advance the understanding and fit of restorative justice and ... more The overall goal of this book is to advance the understanding and fit of restorative justice and responsive regulation, its achievements and limits, evidence and trajectories with particular focus on the ways their theories and applications serve as a bridge between disciplines and between formal and informal human services. We take up restorative justice as justice that heals the harms that derive from injustice and regulation as what we do when obligations are not being honored. Many of the chapters in this collection show that this makes restorative justice a relational form of justice. As will be discussed in greater detail, responsive regulation builds from a framework of empowerment and aims to engage actors in cooperating with the development of the details of how their obligations will be met even when their compliance could be required. Restorative justice coupled with responsive regulatory strategies help chart practical pathways for moving from healing to problem solving ...
Taxing Democracy, 2017
For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand... more For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand what drives taxpayer attitudes and behaviour is important in ensuring that taxes owed are declared and collected. An understanding of the motivations underlying taxpayer attitudes and behaviour is also beneficial to tax authorities through informing them of which strategies might be most appropriate and effective in achieving greater compliance. Inappropriate strategies are not only costly and ineffective, but may also be counterproductive. Contrary to the understanding of taxpayers as being motivated purely by personal self-interest, this paper argues that how taxpayers perceive themselves in relation to other taxpayers and tax revenue authorities is fundamental to understanding the motivations which underlie taxpayer behaviour. This paper illustrates, both theoretically and empirically, that taxpayers can think of themselves as members of broader social categories (for example, Pay as You Go (PAYG) versus non-PAYG) and that this qualitatively changes how they think about themselves and what drives their attitudes and behaviour. This has strong implications for compliance strategies currently employed by tax revenue authorities and these implications are discussed. Understanding taxpayer attitudes through understanding taxpayer identities Natalie Taylor 'tax-gap' (Internal Revenue Service, 1997) more effectively. However, despite the wealth of research conducted on this question, a concrete explanation remains elusive. Apart from the fact that defining what constitutes compliance is in itself difficult, and the subtleties which surround evasion, avoidance, mere error and intention often make them indistinguishable (see Long & Swingen, 1991; Roth, Scholze & Witte, 1989), our ability to pinpoint underlying motivations for compliant or non-compliant behaviour remains weak. Researchers from various disciplines have investigated the effects of variables such as legal sanctions (Grasmick & Scott, 1982), stigmatisation (for example, Porcano & Price, 1993), probability of audit (Webley, 1987), conscience appeals (Schwartz & Orleans, 1967), selfinterest (McGraw & Scholz, 1991), opportunity (Klepper & Nagin, 1989), omission and commission (for example, Christensen & Hite, 1997), message framing (Schisler, 1994), perceptions of fairness (for example, Roberts & Hite, 1994) and, of course, demographic features (for example, Baldry, 1987). Investigation of these variables has made use of a) selfreports of actual behaviour, attitudes or intentions (see Kinsey, 1984), b) analytical models of tax evasion which rely heavily on economic deterrence theory (for example, Allingham & Sandmo, 1972), c) actual data obtained from tax agencies (for example, McGraw & Scholz, 1991), and d) experimental studies which explicitly manipulate variables of interest (for example, Beck, Davis & Jung, 1991).
Restorative and Responsive Human Services, 2019