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Rejuvenating Financial Penalties: Using the Tax System to Collect Fines

  • Bruce Chapman
  • Arie Freiberg
  • John Quiggin
  • David Tait

The current system for the imposition and collection of fines in Australia is significantly flawed. Fines are often inappropriately imposed or not imposed, inequitable, have high default rates and are expensive to enforce. This paper suggests an alternative scheme for the enforcement and collection of fines, a Fine Enforcement Collection Scheme (FECS). It is based on the principles underlying the Higher Education Contribution Scheme, which involves the proposition that fines may be paid depending upon an offender's future income. Though requiring a substantial re-casting of federal/state legal arrangements and an extension of the role of the Australian Taxation Office, the paper argues that such a scheme would increase the appropriate use of fines, be more equitable, improve collection rates and thus revenue to the imposing authorities. Concomitantly FECS has the high potential to enhance the credibility of the criminal justice system overall. If successful, this scheme could be expanded to help enforce a wider range of monetary sanctions.

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File URL: https://www.cbe.anu.edu.au/researchpapers/cepr/DP461.pdf
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Paper provided by Centre for Economic Policy Research, Research School of Economics, Australian National University in its series CEPR Discussion Papers with number 461.

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Length: 33 pages
Date of creation: Mar 2003
Date of revision:
Handle: RePEc:auu:dpaper:461
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  1. Chapman, B., 1996. "Conceptual Issues and the Australian Experience with Income Contingent Charges for Higher Education," CEPR Discussion Papers 350, Centre for Economic Policy Research, Research School of Economics, Australian National University.
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