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Study Information Content
Study TitleAustralian Tax System - Fair or Not Survey, 2002
Series NameCentre for Tax System Integrity (CTSI) - Australian Tax System Surveys
Primary InvestigatorBraithwaite, Valerie
ADA IDau.edu.anu.ada.ddi.01141
AbstractThe Australian Tax System - Fair or Not Survey (ATSFONS 2002) was designed as a follow-up survey to the Community Hopes, Fears and Actions Survey (CHFAS 2000) conducted in 2000. The ATSFONS 2002 was sent to all those who had returned CHFAS 2000 questionnaires, to a sample of those who had not replied to the CHFAS 2000 and who had not made contact with us, and to a new random sample of Australian citizens. The purpose of sending the ATSFONS 2002 to these three different groups was to check the representativeness of the sample. Results of these comparisons are presented in this paper and show some biases, although none are considered dramatic enough to undermine the usefulness of the data for detecting relationships among major variables of interest. Also presented in this working paper are some key findings relating to attitude and behaviour change over the first 18 months of the GST. In addition the paper introduces the reader to some new variables measured in the ATSFONS 2002 that tap into reactions to the GST, views on different methods of taxation, the community’s tax morale, and finally, trust in the Tax Office compared with other institutions. Background variables include gender, age, country of birth, marital status, and employment status. For further information, please refer to the Centre for Tax System Integrity at http://ctsi.anu.edu.au
Bibliographic CitationBraithwaite, V. Australian Tax System - Fair or Not Survey, 2002. [Computer file]. Canberra: Australian Data Archive, The Australian National University, 2009.
CopyrightCopyright © 2009, The Australian National University. All rights reserved.
ContactValerie Braithwaite Regulatory Institutions Network Centre for Tax System Integrity The Australian National University ACTON ACT 0200
Contact AffiliationRegNet
Study Scope Content
Topic ClassificationsAustralian studies;Economics;Income, property and investment
KeywordsAttitudes;Australia;Democracy;Ethics;GST;Income tax;Public administration;Social conditions;Tax avoidance;Taxation;Taxation law;Taxation reform;Wages
Population (Universe)A random selection of eligible voters from the Australian Electoral Rolls.
Date of Collection
Start date - Data Collection: 2001-12-01 End date - Data Collection: 2001-12-01
Time Period
Time Period - Start: 2001-12-01 Time Period - End: 2001-12-01
Geographic CoverageNational
Geographic Unitnone
Methodology Content
Sampling ProcedureThe survey sample is comprised of three sub-groups as follows: • All respondents to the 2000 CHFA survey........................................N=1944 • Randomly selected non-contacts from the 2000 CHFA survey.................N=2000 • New sample from electoral roll.......................................................N=3000 For the new sample 3000 electors were drawn from the using probability proportional to size sampling (PPS) within state and territory. Please, refer to the attached Centre for Tax System Integrity Working Papers 2, 4 and 79.
Data Kindsurvey
Response RateThe raw response rate was 34.2%. An adjusted response rate of 41.3% was calculated by removing the out of scope sample (deceased, incapable, return to sender, n=1199). For further information, please, refer to the attached Centre for Tax System Integrity Working Paper 79.
Data Access Content
Access ConditionsThe depositor wishes to be informed (by the archive) of use being made of the data, in order to comment on that use and make contact with colleagues of similar interests.
Deposit Information Content
DepositorValerie Braithwaite
Deposit Date2009-07-07
VersionVersion 1
Other Content
Unit of AnalysisIndividual
Mode of Data Collectionself-completion (mail out - mail back)
CommentThe Australian Tax System - Fair or Not Survey (ATSFONS 2002) was designed as a follow-up survey to the Community Hopes, Fears and Actions Survey (CHFAS 2000) conducted in 2000. The ATSFONS 2002 was sent to all those who had returned CHFAS 2000 questionnaires, to a sample of those who had not replied to the CHFAS 2000 and who had not made contact with us, and to a new random sample of Australian citizens. The purpose of sending the ATSFONS 2002 to these three different groups was to check the representativeness of the sample. Results of these comparisons are presented in this paper and show some biases, although none are considered dramatic enough to undermine the usefulness of the data for detecting relationships among major variables of interest. Also presented in this working paper are some key findings relating to attitude and behaviour change over the first 18 months of the GST. In addition the paper introduces the reader to some new variables measured in the ATSFONS 2002 that tap into reactions to the GST, views on different methods of taxation, the community’s tax morale, and finally, trust in the Tax Office compared with other institutions. Background variables include gender, age, country of birth, marital status, and employment status. For further information, please refer to the Centre for Tax System Integrity at http://ctsi.anu.edu.au
Study Creation Date2011-04-16 05:14:45 UTC
Data CollectorsMalcolm Mearns, Datacol Research Pty Ltd
Bibliographic Citation (documentation)Braithwaite, V. Australian Tax System - Fair or Not Survey, 2002. [Computer file]. Canberra: Australian Data Archive, The Australian National University, 2009.
Copyright (documentation)Copyright © 2009, The Australian National University. All rights reserved.
Producer (documentation)Australian Data Archive
Title (documentation)Australian Tax System - Fair or Not Survey, 2002
Weightingnone Please, refer to the attached Centre for Tax System Integrity Working Papers 2, 4 and 79.
ADA IDau.edu.anu.ada.ddi.01141
LabelAustralian Tax System - Fair or Not Survey, 2002
Languageen
CountriesAustralia
Type of Research Instrumentstructured
ADA Processing LevelLevel 2
Contact Emailvalerie.braithwaite@anu.edu.au
ProducerCentre for Tax System Integrity
Producer abbreviationCTSI
ADA Study LevelLevel 2
Version Date2009-07-07
Version ResponsibilityAustralian Data Archive
Time Methodfollow-up to cross-sectional study
Weightingnone Please, refer to the attached Centre for Tax System Integrity Working Papers 2, 4 and 79.
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F3Q5A Alright to declare bankrupt so the Return to 01141   Arrow_up Arrow_down
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F4Q311 Ever-penalized/fined by ATO Return to 01141   Arrow_up Arrow_down
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F4Q312 Ever-audit/other investigation by Return to 01141   Arrow_up Arrow_down
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F4Q313 Ever-contested assessment given b Return to 01141   Arrow_up Arrow_down
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F4Q314 Ever-requested info about tax sit Return to 01141   Arrow_up Arrow_down
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F4Q32 Should have filed TR-FY99/00 Return to 01141   Arrow_up Arrow_down
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F5Q414 ATO-equal consideration to views Return to 01141   Arrow_up Arrow_down
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F5Q415 ATO-respects TP who gives run for Return to 01141   Arrow_up Arrow_down
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F5Q416 ATO-encouraging to those in diffi Return to 01141   Arrow_up Arrow_down
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ADA ID: au.edu.anu.ada.ddi.01141
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F5Q417 ATO-listens to powerful interest Return to 01141   Arrow_up Arrow_down
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F5Q419 Best policy give ATO only as much Return to 01141   Arrow_up Arrow_down
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F5Q4110 Overall pay tax with good will Return to 01141   Arrow_up Arrow_down
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F6Q4112 Enjoy working out how changes in Return to 01141   Arrow_up Arrow_down
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F6Q4115 Enjoy talking to friends about l Return to 01141   Arrow_up Arrow_down
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F6Q4117 ATO concerned about protecting a Return to 01141   Arrow_up Arrow_down
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F6Q4119 Willing to excercise right to le Return to 01141   Arrow_up Arrow_down
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F6Q4120 ATO more interest in catching yo Return to 01141   Arrow_up Arrow_down
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F6Q4121 I resent paying tax Return to 01141   Arrow_up Arrow_down
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