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12 J. Austl. Tax'n 1 (2009)

handle is hein.journals/jouaustx12 and id is 1 raw text is: AN EMPIRICAL STUDY OF DEMOGRAPHICS OF PERCEPTIONS OF TAX EVASION IN NEW ZEALAND By Ranjana Gupta* 1. INTRODUCTION There are numerous studies on the severity of crimes in New Zealand and international criminal justice but very few in the context of the accounting and tax literature.' Most of the research in the Senior Lecturer, Auckland University of Technology. The author would like to thank Professor Noel Cox, Law School, Auckland University of Technology and anonymous referees for critical advice on an earlier draft of this article which significantly improved this article. Any remaining errors are naturally those of the author. 1 R Gupta, 'Perceptions of Tax Evasion as a Crime: Evidence from New Zealand' (2006) 12 New Zealand Journal of Taxation Law and Policy 199; R Gupta, 'How the Perceptions of Tax Evasion as a Crime and Other Offences Mirror the Penalties' (2009) 12(1) 1