“…Whilst various popular books aimed at parents discuss how children and adolescents should be educated/informed about taxation (Davis & Taylor, 1979;Godfrey, 1994Godfrey, , 1996Godfrey, , 1998 there has been very little empirical data in the area. One notable exception was the project designed by Leiser et al, (1990) which did a cross-cultural comparison of children between 8 and 14 years in Algeria (Roland-Levy, 1990), the United States (Harrah & Friedman, 1990), Austria (Kirchler & Praher, 1990), Denmark (Lyck, 1990), France (Roland-Levy, 1990), Poland (Wosinski & Pietras, 1990) and Yugoslavia (Zabukovec & Polic, 1990). Despite many differences in methodology and results between the studies, two outcomes seemed clear.…”