Valerie Braithwaite

Office Location
Room 104, Regulatory Institutions Network

Mailing Address
Regulatory Institutions Network
College of Asia and the Pacific
Building 8, Coombs Extension
The Australian National University
ACT 0200 Australia

Telephone	+61 2 612 54601
Fax	+61 2 612 58503
Email	Valerie.Braithwaite@anu.edu.au

Background & Research Interests

Valerie Braithwaite is an interdisciplinary social scientist with a disciplinary background in psychology. She has taught in social and clinical psychology programs at undergraduate and graduate level, and has held research appointments in gerontology in the NH&MRC Social Psychiatry Research Unit and in the Administration, Compliance and Governability Project in the Research School of Social Sciences at ANU. In 1988-89, she was Associate Director in the Research School of Social Sciences, from 1989-2005 Director of the Centre for Tax System Integrity, and from 2006-2008 Head of the Regulatory Institutions Network in the Research School of Pacific and Asian Studies.

Currently, Valerie Braithwaite holds a professorial appointment in the Regulatory Institutions Network where she studies psychological processes in regulation and governance. The main themes are:
(a) identifying institutional practices that generate defiance, undermining the individual's capacity and willingness to cooperate in core facets of social life from family and school to work and governance. Of primary interest are practices that fail to respect social values, challenge the stress and coping capabilities of individuals, induce poor shame management skills, and frustrate basic needs;
(b) demonstrating how social relationships facilitate the engagement of individuals in institutional life. This work focuses on building trust, recognizing shared social values, generating hope and institutionalizing dialogue and generosity.

She regularly runs workshops and provides briefings on the adoption of responsive regulatory models by government agencies.

Current Research Projects

•	Trust and Hope in the Democracy Project
		This project examines the role of trust and hope in governance. The central hypothesis is that trust and hope build social capacity and enable cooperation. At the heart of the project is motivational posturing theory. Motivational posturing theory explains responses to government authority of disengagement, game playing, resistance, capitulation and commitment as ways of dealing with the sacrifice of individual freedom. Between 1999 and 2005, these issues were addressed within the context of taxation: What makes people accept the obligation to pay tax even when it is possible to evade or avoid payment? (http://ctsi.anu.edu.au) More recently, a series of surveys have been conducted to examine the ways in which citizens posture to government and government postures to citizens (http://demgov.anu.edu.au).
•	School and Workplace Bullying Prevention Projects
		These projects have been undertaken in collaboration with early career academics and PhD students, Eliza Ahmed, Brenda Morrison, Helene Shin and Jacqueline Homel. (http://demgov.anu.edu.au/building/swb.html)
•	Capacity Building in Child Protection Project
		This project is supported by an ARC Linkage grant with Nathan Harris, Dorothy Scott, Morag McArthur and the ACT Department of Disability, Housing and Community Services. The overall objective is to demonstrate how safety for children can be improved and care capacity in the child’s local community can be more effectively harnessed through a responsive regulatory approach. (http://demgov.anu.edu.au/childprotection)
•	Tax System Integrity Project
		Taxation has been cocooned for too long as an inevitable and resented instrumentality of government. Australians are acutely aware of what tax dollars deliver. They also are very clear about how government should spend taxpayers’ money and are not unwilling or unable to reflect on community interests. When confidence is lost in the system, however, taxpayers bow out of being a collective player and disengage. Resources permitting, disillusionment may turn into game playing in an attempt to beat the system at its own game. A thriving financial planning industry is able to push game playing along, giving tax defiance a safer avenue for expression. These are among the main findings of the Centre for Tax System Integrity (CTSI), funded from 1999-2005 by an ANU-ATO research partnership. Tax publications continue to appear on the Centre’s website http://ctsi.anu.edu.au

Curriculum Vitae

Curriculum Vitae (PDF - Updated: August 2008)

Publications & Presentations (current - 2001)

Braithwaite, V. (forthcoming) Defiance in Taxation and Governance: Resisting and Dismissing Authority in a Democracy. Cheltenham, UK and Northampton, USA: Edward Elgar (pages).

Braithwaite, V. (forthcoming) Tax evasion. In M. Tonry (Ed), Handbook on Crime and Public Policy. Oxford: Oxford University Press (pp. ).

Braithwaite, V., Reinhart, M. & Smart, M. (forthcoming) Tax non-compliance among the under-30s: Knowledge, morale or scepticism? In B. Torgler, J. Alm & J. Martinez (Eds), Tax Avoidance and Tax Evasion. London: Routledge (pp. ).

Braithwaite, V. (forthcoming) What makes a good regulator? In N. Harris, M. Ivec & V. Braithwaite (Eds), Regulating Responsively in Child Protection, Australian National University.

Braithwaite, V. (forthcoming) Motivational posturing theory. In N. Harris, M. Ivec & V. Braithwaite (Eds), Regulating Responsively in Child Protection, Australian National University.

Braithwaite, V. and Wenzel, M. (2008) Integrating explanations of tax evasion and avoidance. In A. Lewis (ed), The Cambridge Handbook of Psychology and Economic Behaviour. Cambridge: Cambridge University Press (pp. 304-331).

Braithwaite, J., Makkai, T., and Braithwaite, V. (2007) Regulating Aged Care: Ritualism and the New Pyramid. Cheltenham, UK: Edward Elgar (372 pages).

Braithwaite, V. (2007) Building a Better Culture in the Workplace, Presentation to the Women and Leadership Forum, Australian National University, Canberra, 24th October.
(pdf version)

Braithwaite, V. (2007) Taxation and Good Governance, University House Lecture and House Dinner Series, Australian National University, Canberra, 10th October.
(pdf version)

Braithwaite, V. (ed) (2007) Responsive Regulation and Taxation, Special issue Law and Policy, 29(1). 3-10.
(pdf version)

Ahmed, E. and Braithwaite, V. (2007) Higher education loans and tax evasion: A response to perceived unfairness, Special issue Law and Policy, 29(1). 121-136.
(pdf version)

Braithwaite, V., Murphy, K. and Reinhart, M. (2007) Threat, motivational postures and responsive regulation, Special issue Law and Policy, 29(1). 137-158
(pdf version)

Maguire, P., Reinhart, M., Mearns, M. & Braithwaite, V. (2007) Trust, Hope and Democracy Project, Progress Report No. 2, Australian National University.
(pdf version)

Braithwaite, V., Hodges, T. & Lyons, B. (2006) Trust, Hope and Democracy Project, Progress Report No. 1, Australian National University
(pdf version)

Braithwaite, V. (2006) Ten things you need to know about regulation and never wanted to ask, Australian Law Librarian, 14(3), 19-28.
(pdf version)

Braithwaite, V. and Braithwaite J. (2006) Democratic sentiment and cyclical markets in vice, British Journal of Criminology, 46. 1110-1127.
(pdf version)

Ahmed, E. and Braithwaite, V. (2006) Forgiveness, reconciliation, and shame: Three key variables in reducing school bullying, Journal of Social Issues 62(2). 347-370.
(pdf version)

Braithwaite, J., Ahmed, E. and Braithwaite, V. (2006) Shame, restorative justice and crime. In F. Cullen, J. Wright and K. Belvins (eds), Taking Stock: The Status of Criminological Theory, Advances in Criminological Theory 15. 397-417.
(pdf version)

Braithwaite, J., Braithwaite, V. and Ahmed, E. (2006) Reintegrative shaming. In S. Henry and M. Lanier (eds), The Essential Criminology Reader. Westview Press, Cambridge. 286-295.
(pdf version)

Braithwaite, V. & Reinhart, M.(2005) Preliminary findings and codebook for the Australian Tax System: Fair or Not Survey, Centre for Tax System Integrity Working Paper 79, Australian National University.
(pdf version)

Braithwaite, V. & Reinhart, M.(2005) Preliminary findings and codebook for the How Fair, How Effective Survey: The Collection and Use of Taxation in Australia, Centre for Tax System Integrity Working Paper 84, Australian National University.
(pdf version)

Braithwaite, V., Reinhart, M., Job, J. and Harris, N. (2005). Family Tax Benefit and Cash Economy Activity. Report to the Department of Family and Community Services. Regulatory Institutions Network, Australian National University. 107pp.
(pdf version)

Ahmed, E. and Braithwaite, V. (2005) A need for emotionally intelligent policy: Linking tax evasion with higher education funding, Legal and Criminological Psychology 10. 291-308.
(pdf version)

Ahmed, E. and Braithwaite, V. (2005) Understanding small business taxpayers: Issues of deterrence, tax morale, fairness and work practice, International Small Business Journal 23. 539-568.
(pdf version)

Braithwaite, V. and Ahmed, E. (2005) A threat to tax morale: The case of Australia’s higher education policy, Journal of Economic Psychology 26. 523-540.
(pdf version)

Braithwaite, V., Reinhart, M. and Job, J. (2005) Getting on or getting by? Australians in the cash economy. In C. Bajada and F. Schneider (eds), Size, Causes and Consequences of the Underground Economy: An International Perspective. Ashgate, Aldershot. 55-73.
(pdf version)

Ahmed, E. and Braithwaite, V. (2004) When tax collectors become collectors for child support and student loans: Jeopardizing or protecting the revenue base? Kyklos 3. 303-326.
(pdf version)

Ahmed, E. and Braithwaite, V. (2004) “What, me ashamed?” Shame management and school bullying, Journal of Research in Crime and Delinquency 40(10). 1-26.
(pdf version)

Ahmed, E. and Braithwaite, V. (2004) Bullying and victimization: Cause for concern for both families and schools, Social Psychology of Education 7. 35-54.
(pdf version)

Braithwaite, V. (2004) The hope process and social inclusion, The Annals of the American Academy of Political and Social Science 592. 128-151.
(pdf version)

Braithwaite, V. (2004) Collective hope: Preface to ‘Hope, Power and Governance’, The Annals of the American Academy of Political and Social Science 592. 6-15.
(pdf version)

Braithwaite, V. (ed) (2004) Hope, Power and Governance. The Annals of the American Academy of Political and Social Science. Special issue 592.
(pdf version)

Reinhart, M., Job, J. and Braithwaite, V. (2004) Untaxed Cash Work: Feeding Mouths, Lining Wallets. Report for the Department of Family and Community Services. Regulatory Institutions Network, Australian National University, Canberra. 78 pp.
(pdf version)

Braithwaite, V. (2003) Perceptions of who's not paying their fair share, Australian Journal of Social Issues 38(3). 335-362.(pdf version)

Braithwaite, V. (2003) A new approach to tax compliance. In V. Braithwaite (ed), Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate, Aldershot. 1-11.
(pdf version)

Braithwaite, V. (2003) Dancing with tax authorities: Motivational postures and non-compliant actions. In V. Braithwaite (ed), Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate, Aldershot. 15-39.
(pdf version)

Braithwaite, V. (2003) Tax system integrity and compliance: The democratic management of the tax system. In V. Braithwaite (ed), Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate, Aldershot. 269-287.
(pdf version)

Braithwaite, V. (ed) (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate, Aldershot.
(pdf version)

Braithwaite, V., Ahmed, E., Morrison, B. and Reinhart, M. (2003) Researching the prospects for restorative justice practice in schools: The ‘Life at School Survey’ 1996-9. In L. Walgrave (ed), Repositioning Restorative Justice. Willan Publishing, Devon. 165-185.
(pdf version)

Braithwaite, V., Schneider, F., Reinhart, M. and Murphy, K. (2003) Charting the shoals of the cash economy. In V. Braithwaite (ed), Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate, Aldershot. 93-108.
(pdf version)

Rawlings, G. and Braithwaite, V. (2003) Introduction. Voices for change: Australian perspectives on tax administration, Australian Journal of Social Issues 38(3). 263-268.
(pdf version)

Rawlings, G. and Braithwaite, V. (eds) (2003) Voices for Change: Australian Perspectives on Tax Administration. Australian Journal of Social Issues Special issue 38(3).

Sakurai, Y. and Braithwaite, V. (2003) Taxpayers' perceptions of practitioners: Finding one who is effective and does the right thing? Journal of Business Ethics 46. 375-387.
(pdf version)

Braithwaite, V., Gatens, M. and Mitchell D. (2002) If mutual obligation is the answer, what is the question? Australian Journal of Social Issues 37(3). 25-245.
(pdf version)

Braithwaite, V.(2001) The Community Hopes, Fears and Actions Survey: Goals and measures, Centre for Tax System Integrity Working Paper 2, Australian National University.
(pdf version)

Braithwaite, V., Reinhart, M., Mearns, M. & Graham, R.(2001) Preliminary findings from the Community Hopes, Fears and Actions Survey, Centre for Tax System Integrity Working Paper 3, Australian National University.
(pdf version)

Mearns, M. & Braithwaite, V.(2001) The Community Hopes, Fears and Actions Survey: Survey method, sample representativeness and data quality, Centre for Tax System Integrity Working Paper 4, Australian National University.
(pdf version)

Ahmed, E., Harris, N., Braithwaite, J. and Braithwaite, V. (2001) Shame Management Through Reintegration. Cambridge University Press, Cambridge. 375pp.

Braithwaite, V. and Blamey, R. (2001) Consenso, estabilidad y significado en los valores sociales abstractos. In M. Ros and V.V. Gouveia (Coords), Psicologia Social de los Valores Humanos: Desarrollos Teoricos, Metodologicos y Aplicados. Biblioteca Neuva Universidad, Madrid. 153-172.

Braithwaite, V. and Braithwaite, J. (2001) An evolving compliance model for tax enforcement. In N. Shover and J.P. Wright (eds), Crimes of Privilege: Readings in White Collar Crime. Oxford University Press, New York. 405-419.
(pdf version)

Braithwaite, V. and Braithwaite, J. (2001) Managing taxation compliance: the evolution of the Australian Taxation Office compliance model. In M. Walpole and C. Evans (eds), Tax Administration in the 21st Century. Prospect Media, St. Leonards. 215-224.
(pdf version)

Publications pre-2001

Link to older publications prior to 2001 ...

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