In a series of Australian surveys in 2000, 2001, and 2005, over 90 percent of respondents stated that they believed taxpaying was a responsibility that should be willingly shared by all Australians, because it improves the quality of life for everyone. This suggests that respondents at least accept that the moral high ground is for citizens willingly to pay their taxes as part of their contribution to society. Cycles of aggressive tax planning in which schemes of tax avoidance become popularized are violations of this public sentiment and reflect a "herd" instinct that overwhelms the moral basis for paying taxes. When such cycles begin to pick up steam, it is important for tax administrators to mount campaigns that promote and reinforce the dominant moral basis for paying taxes. This should be combined with a series of prosecutions of persons who have violated tax laws, so that the stigma of not taking the moral high ground in paying taxes for the benefit of society is put on public display. Most people wish to have the image of being a good citizen who is motivated to contribute to the welfare of others and the community. Tax avoidance is reduced by promoting this image and publicly stigmatizing those who take the low moral road of tax avoidance. 59 references