Despite interest in tax evasion, very little research has been carried out in Australia and not much is known about the extent of the problem. Empirical investigation into tax evasion is needed to understand the extent and the cause of the problem, but current research is hampered by difficulties in obtaining sensitive information about tax evasion from individuals. One of the main limitations facing researchers investigating tax evasion is the inability to directly observe individual evasion behaviour. As such, most empirical evidence is based on individuals’ self-reports (i.e., surveys) to describe evasion behaviour. 1