{"id":"https://openalex.org/W2913625618","doi":null,"title":"Procedural justice and the Australian Taxation Office: A study of scheme investors","display_name":"Procedural justice and the Australian Taxation Office: A study of scheme investors","publication_year":2002,"publication_date":"2002-10-01","ids":{"openalex":"https://openalex.org/W2913625618","mag":"2913625618"},"language":"en","primary_location":{"id":"pmh:oai:openresearch-repository.anu.edu.au:1885/154885","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1885/154885","pdf_url":"http://hdl.handle.net/1885/154885","source":{"id":"https://openalex.org/S4306402539","display_name":"ANU Open Research (Australian National University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I118347636","host_organization_name":"Australian National University","host_organization_lineage":["https://openalex.org/I118347636"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Working/Technical Paper"},"volume":null,"type":"report","is_traditional":false,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/1885/154885","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001906574","display_name":"Kristina Murphy","orcid":"https://orcid.org/0000-0002-5417-9566","observed_orcids":["https://orcid.org/0000-0002-5417-9566"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Kristina Murphy","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-5417-9566","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5001906574"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":55,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9848999977111816,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9848999977111816,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/procedural-justice","display_name":"procedural justice","score":0.996999979019165},{"id":"https://openalex.org/keywords/australian-taxation-office","display_name":"Australian Taxation Office","score":0.9340000152587891},{"id":"https://openalex.org/keywords/tax-avoidance-schemes","display_name":"tax avoidance schemes","score":0.5809999704360962},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.4440000057220459},{"id":"https://openalex.org/keywords/perceived-injustice","display_name":"perceived injustice","score":0.5870000123977661},{"id":"https://openalex.org/keywords/taxpayer-perception","display_name":"taxpayer perception","score":0.609000027179718},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.37400001287460327}],"concepts":[{"id":"https://openalex.org/C2779149496","wikidata":"https://www.wikidata.org/wiki/Q442100","display_name":"Procedural justice","level":3,"score":0.5471632480621338},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5408821702003479},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.4943382740020752},{"id":"https://openalex.org/C77618280","wikidata":"https://www.wikidata.org/wiki/Q1155772","display_name":"Scheme (mathematics)","level":2,"score":0.47517839074134827},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3509414792060852},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3314951956272125},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3043333888053894},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2540813088417053},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23939275741577148},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.12147367000579834},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1183851957321167},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:openresearch-repository.anu.edu.au:1885/154885","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1885/154885","pdf_url":"http://hdl.handle.net/1885/154885","source":{"id":"https://openalex.org/S4306402539","display_name":"ANU Open Research (Australian National University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I118347636","host_organization_name":"Australian National University","host_organization_lineage":["https://openalex.org/I118347636"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Working/Technical Paper"},{"id":"mag:2913625618","doi":null,"is_oa":false,"landing_page_url":"https://openresearch-repository.anu.edu.au/bitstream/1885/154885/1/35.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:openresearch-repository.anu.edu.au:1885/154885","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1885/154885","pdf_url":"http://hdl.handle.net/1885/154885","source":{"id":"https://openalex.org/S4306402539","display_name":"ANU Open Research (Australian National University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I118347636","host_organization_name":"Australian National University","host_organization_lineage":["https://openalex.org/I118347636"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Working/Technical Paper"},"sustainable_development_goals":[{"score":0.978600025177002,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2913625618.pdf","grobid_xml":"https://content.openalex.org/works/W2913625618.grobid-xml"},"referenced_works_count":32,"referenced_works":["https://openalex.org/W132234974","https://openalex.org/W383130425","https://openalex.org/W646976920","https://openalex.org/W1483679835","https://openalex.org/W1491119580","https://openalex.org/W1545625572","https://openalex.org/W1652257166","https://openalex.org/W1670011213","https://openalex.org/W1852090069","https://openalex.org/W1886723030","https://openalex.org/W1926814602","https://openalex.org/W1935724608","https://openalex.org/W1960516996","https://openalex.org/W1971704355","https://openalex.org/W1977084011","https://openalex.org/W1977823059","https://openalex.org/W1992363483","https://openalex.org/W1993286094","https://openalex.org/W2002565053","https://openalex.org/W2009260120","https://openalex.org/W2012561831","https://openalex.org/W2023200907","https://openalex.org/W2028967462","https://openalex.org/W2083425011","https://openalex.org/W2088435028","https://openalex.org/W2108633052","https://openalex.org/W2110869830","https://openalex.org/W2139942545","https://openalex.org/W2152711479","https://openalex.org/W2154722062","https://openalex.org/W2503086401","https://openalex.org/W3021080613"],"related_works":["https://openalex.org/W1539775738","https://openalex.org/W2271694303","https://openalex.org/W2162652131","https://openalex.org/W1606090155","https://openalex.org/W744772660","https://openalex.org/W7009736718","https://openalex.org/W2098454956","https://openalex.org/W1934060881","https://openalex.org/W7101024781","https://openalex.org/W7164686830"],"abstract_inverted_index":{"During":[0],"the":[1,17,30,35,38,51,53,58,77,101,109,113,123,135,138,144,160,168,171],"1990s,":[2],"Australian":[3,18],"taxpayers":[4],"who":[5],"invested":[6],"in":[7,25,44,100,170],"mass":[8],"marketed":[9],"tax":[10,14,131],"schemes":[11,59],"\\nenjoyed":[12],"generous":[13],"breaks":[15],"until":[16],"Taxation":[19],"Office":[20,55,140,162],"(Tax":[21],"Office)":[22],"told":[23],"them":[24],"\\n1998":[26],"that":[27,81,116,127],"they":[28,82,128,133],"abused":[29],"system.":[31],"This":[32],"paper":[33,64],"examines":[34],"circumstances":[36],"surrounding":[37],"\\ndecision":[39],"of":[40,50,71,104,150],"taxpayers\u2019":[41],"to":[42,75,121,142],"invest":[43],"scheme":[45,94,118],"arrangements,":[46],"and":[47,96,155],"investors\u2019":[48],"perceptions":[49],"\\nway":[52],"Tax":[54,78,124,139,161],"dealt":[56],"with":[57,92,108],"issue.":[60],"In":[61],"addition,":[62],"this":[63],"explores":[65],"why":[66],"such":[67],"\\na":[68],"large":[69],"number":[70],"investors":[72,119],"have":[73],"chosen":[74],"defy":[76],"Office\u2019s":[79,125],"demands":[80],"pay":[83,129],"\\nback":[84],"taxes.":[85],"Data":[86],"were":[87],"taken":[88],"from":[89],"interviews":[90],"conducted":[91],"29":[93],"investors,":[95],"four":[97],"\\nnon-investors,":[98],"living":[99],"Goldfields":[102],"region":[103],"Western":[105],"Australia.":[106],"Consistent":[107],"\\nprocedural":[110],"justice":[111],"literature,":[112],"findings":[114],"revealed":[115],"many":[117],"chose":[120],"\\ndefy":[122],"request":[126],"back":[130],"because":[132],"perceived":[134],"procedures":[136],"\\nthat":[137],"used":[141],"handle":[143],"situation":[145,169],"as":[146],"unfair.":[147],"The":[148],"implications":[149],"these":[151],"\\nfindings":[152],"are":[153,173],"discussed":[154],"possible":[156],"solutions":[157],"for":[158],"how":[159],"might":[163],"prevent":[164],"a":[165],"reoccurrence":[166],"\\nof":[167],"future":[172],"proposed.":[174]},"counts_by_year":[{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2019-02-21T00:00:00"}