Tax morale in Australia: changing over time?

Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, suggest that factors such as the level of \u27tax morale\u27 (the intrinsic motivation one has to pay their tax) affects compliance behaviour. In this paper Benno Torgler and Kristina Murphy identify factors that shape or have an impact on tax morale, and show that tax morale has increased significantly in Australia since the early 1980s, at a faster rate than many other OECD countries