Tax morale in Australia : what shapes it and has it changed 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 penalized. Others, in contrast, suggest that factors such as the level of tax morale one has (ie, the intrinsic motivation one has to pay their tax) affects compliance behaviour. While there have been numerous empirical studies published that have explored the role of deterrence on tax compliance behaviour, very few studies have explored the concept of tax morale in any detail. This article therefore attempts to rectify this gap in the literature. If tax morale is important in determining compliance behaviour, as several researchers have suggested, then it is also important to understand what might affect one’s level of tax morale. The specific aim of this article will be to identify factors that shape or have an impact on tax morale. Using data collected from the Australian waves of the 1981 and 1995 World Values Survey, this study will demonstrate that factors such as trust and moral beliefs plan an important role in shaping tax morale in Australia. Further, it will be shown that tax morale has increased significantly in Australia since the early 1980s, and that it has done so at a faster rate than many other OECD countries. Possible explanations for this increase will be discussed.

Need for effective community participation in catchment planning in Australia

[No Abstract]

Development of a universal approach to estuarine planning and management, with special reference to Australia

The study develops a universal management framework for estuaries. Based on the identified problems, policy makers' inputs and characteristics of effective management models, the study proposes a universal planning and management framework, which consists of four elements. On the basis of the elements the study outlines a detailed planning and management framework for estuaries.

Marketing planning in Australia : practice and performance

The study identifies the situations in which marketing planning is especially useful. This enables the key elements of an effective marketing planning system to be traced out, and gives indications regarding how the changeable factors can be altered in order to improve the effectiveness of marketing planning. Gives a detailed summary of marketing planning practices in Australia and provides managers some valuable evidences in the value of formal marketing planning.

Environmental planning determinism : the Aldinga scrub study of Greenways in South Australia

Ecological planning, as advocated by environmental planner Ian McHarg, has recently seen the rejuvenation in Australia linked to natural resource management planning and community debates about greenways, sustainability and climate change resilience. South Australia has historically argued strongly for Agenda 21 demonstrating its commitment by renovating its planning and land management legislation and agencies to introduce and facilitate these agendas. This paper demonstrates the application of ecological planning to the formulation of a greenway in South Australia, highlighting the importance of the new innovative natural resource management regime, and using the Aldinga Scrub landscape as a case study.

Geographical Information Systems (GIS) and their role in sustainable planning : a case study from a Local Government Area (LGA) in Australia

A case study is used to demonstrate the application of Geographical Information Systems (GIS) to inform sustainable development. The suitability of the landscape to support tourism accommodation in a Local Government Area (LGA) is modelled by integrating existing datasets, including conservation areas, residential zones, major roads and known locations of tourism operators into a logistic regression framework. By using a data-driven approach an indication of the relative importance of each explanatory variable can be accounted for, therefore informing planners of the importance of different assets. In a region where tourism is reliant upon natural features, this use of information systems in conjunction with quantitative statistical modelling can value-add to existing datasets. The provision of this kind of knowledge is important as it would otherwise not factor into the decision-making process had the datasets been considered independently of each other – a concept that applies to both the public and private sectors.

Linking water-resource models to ecosystem-response models to guide water-resource planning -- an example from the Murray--Darling Basin, Australia

Objectively assessing ecological benefits of competing watering strategies is difficult. We present a framework of coupled models to compare scenarios, using the Coorong, the estuary for the MurrayDarling River system in South Australia, as a case study. The framework links outputs from recent modelling of the effects of climate change on water availability across the MurrayDarling Basin to a hydrodynamic model for the Coorong, and then an ecosystem-response model. The approach has significant advantages, including the following: (1) evaluating management actions is straightforward because of relatively tight coupling between impacts on hydrology and ecology; (2) scenarios of 111 years reveal the impacts of realistic climatic and flow variability on Coorong ecology; and (3) ecological impact is represented in the model by a series of ecosystem states, integrating across many organisms, not just iconic species. We applied the approach to four flow scenarios, comparing conditions without development, current water-use levels, and two predicted future climate scenarios. Simulation produced a range of hydrodynamic conditions and consequent distributions of ecosystem states, allowing managers to compare scenarios. This approach could be used with many climates and/or management actions for optimisation of flow delivery to environmental assets.

The politics of coastal policy, planning and governance in Canada and Australia : business as usual, at a distance, or collaborative?

Canada and Australia are countries with substantial coastal zones which provide significant economic, social and environmental benefits and opportunities. The coastal zones of Canada and Australia also share significant threats such as, pollution, loss of biodiversity, and climate change, while also facing different challenges that are unique to their particular contexts. Effective management of such zones therefore represents a considerable challenge because of the: complexity of biophysical processes; multiple threats faced; uncertainties associated with understandings of such processes and threats, and the multiple jurisdictions and stakeholder viewpoints as to how such environments should be managed. Further, coasts and the sustainability of coastal resources and ecosystems have been argued to represent ‘wicked problems’ such that their governability is called into question. Therefore drawing on recent experiences in coastal policy, planning and governance in Newfoundland, Canada, and Victoria, Australia, this paper assesses the adequacy of current approaches to coastal governance in the two jurisdictions. In doing so we draw on recent policy and governance literature to consider whether coastal policy, planning and governance in Newfoundland and Victoria, reflect a collaborative, neoliberal, or business as usual (ad hoc, top down) approach. Based on such an assessment we consider the prospects for more integrated coastal zone management in each jurisdiction, as well as broader implications for governance and the resilience of coastal systems. It is argued that while both jurisdictions would benefit from a more collaborative approach, the mechanisms for bringing about such an approach would vary and will not come easily in light of institutional and historic barriers.