Table of Contents

Preface; 1 Modelling taxpayers behaviour as a function of interaction between tax authorities and taxpayers Erich Kirchler (University of Vienna, Austria) and Erik Hoelzl (University of Vienna, Austria); 2 Can communication activities improve compliance? Lennart Wittberg (Swedish Tax Agency); 3 Rewarding honest taxpayers Lars P. Feld (University of Marburg), Bruno S. Frey (University of Zurich, Switzerland) and Benno Torgler (The Whitney and Betty MacMillan Center for International and Area Studies, USA); 4 Corporate crime and regulation Sally S. Simpson (University of Maryland, USA); 5 Self-regulation and compliance Rob van Gestel (Tilburg University, The Netherlands); 6 Is reintegrative shaming relevant to tax evasion and avoidance? Valerie Braithwaite (Australian National University, Canberra, Australia); 7 Between persuasion and deterrence Richard Happe (University of Tilburg, The Netherlands) 8 Culture change in regulatory institutions: from command-and-control to responsive regulation in taxation administration Jenny Job (Australian National University, Canberra, Australia), Andrew Stout (Australian National University, Canberra, Australia) and Rachael Smith (Australian National University, Canberra, Australia).