The multiplicity of taxpayer identities and their implications for tax ethics

Law and Policy

Volumn 29, Issue 1, 2007, Pages 31-50

  Wenzel, Micheal ^a  

^a FLINDERS UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33846298537     PISSN: 02658240     EISSN: 14679930     Source Type: Journal    
DOI: 10.1111/j.1467-9930.2007.00244.x     Document Type: Article

References (56)

1. Allingham, Michael, and Agnar Sandmo (1972) "Income Tax Evasion: A Theoretical Analysis," Journal of Public Economics 1: 323-38.
2. Ayres, Ian, and John Braithwaite (1992) Responsive Regulation: Transcending the Deregulation Debate. New York: Oxford Univ. Press.
3. Bosco, Luigi, and Luigi Mittone (1997) "Tax Evasion and Moral Constraints: Some Experimental Evidence," Kyklos 50: 297-324.
4. Braithwaite, John (2002) Restorative Justice and Responsive Regulation. New York: Oxford Univ. Press.
5. Braithwaite, John (2003) "Meta Risk Management and Responsive Regulation for Tax System Integrity," Law & Policy 25: 1-16.
6. Braithwaite, Valerie (1995) "Games of Engagement: Postures within the Regulatory Community," Law & Policy 17: 225-55.
7. Braithwaite, Valerie (ed.) (2003a) Taxing Democracy: Understanding Tax Avoidance and Evasion. Aldershot, UK: Ashgate.
8. Braithwaite, Valerie (2003b) "Dancing with Tax Authorities: Motivational Postures and Non-Compliant Actions." In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by V. Braithwaite. Aldershot, UK: Ashgate.
9. Braithwaite, Valerie (2003c) "Tax System Integrity and Compliance: The Democratic Management of the Tax System." In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by V. Braithwaite. Aldershot, UK: Ashgate.
10. Brewer, Marilynn B. (1991) "The Social Self: On Being the Same and Different at the Same Time," Personality and Social Psychology Bulletin 17: 475-82.
11. Cowell, F. A. (1992) "Tax Evasion and Inequity," Journal of Economic Psychology 13: 521-43.
12. Eggins, Rachael A., Katherine J. Reynolds, and S. Alexander Haslam (2003) "Working with Identities: The ASPIRe Model of Organizational Planning, Negotiation and Development." In Social Identity at Work: Developing Theory for Organizational Practice, edited by S. A. Haslam, D. van Knippenberg, M. J. Platow & N. Ellemers. New York: Psychology Press.
13. Fischer, Carol M., Martha Wartick, and Melvin M. Mark (1992) "Detection Probability and Taxpayer Compliance: A Review of the Literature," Journal of Accounting Literature 11: 1-46.
14. Fiske, Susan T., and Eric Dépret (1996) "Control, Interdependence, and Power: Understanding Social Cognition and its Social Context," European Review of Social Psychology 7: 31-61.
15. Frey, Bruno S. (2002) A Constitution for Knaves Crowds out Civic Virtues. Centre for Tax System Integrity Working Paper no. 31. Canberra: The Australian National University.
16. Grasmick, Harold G., and Robert J. Bursik, Jr. (1990) "Conscience, Significant Others, and Rational Choice: Extending the Deterrence Model," Law & Society Review 24: 837-61.
17. Haslam, S. Alexander (2004) Psychology in Organizations: The Social Identity Approach, 2d ed. London: Sage.
18. Haslam, S. Alexander, Craig McGarty, and John C. Turner (1996) "Salient Group Memberships and Persuasion: The Role of Social Identity in the Validation of Beliefs." In What's Social about Social Cognition? Research on Socially Shared Cognition in Small Groups, edited by J. L. Nye & A. M. Brower. Thousand Oaks, Calif.: Sage.
19. Haslam, S. Alexander, Clare Powell, and John C. Turner (2000) "Social Identity, Self-Categorization, and Work Motivation: Rethinking the Contribution of the Group to Positive and Sustainable Outcomes," Applied Psychology: An International Review 49: 319-39.
20. Job, Jenny, and Monika Reinhart (2003) "Trusting the Tax Office: Does Putnam's Thesis Relate to Tax?" Australian Journal of Social Issues 38: 307-33.
21. Kampmeier, Claudia, and Bernd Simon (2001) "Individuality and Group Formation: The Role of Independence and Differentiation," Journal of Personality and Social Psychology 81: 448-62.
22. Kinsey, Karyl A., Harold G. Grasmick, and Kent W. Smith (1991) "Framing Justice: Taxpayer Evaluations of Personal Tax Burdens," Law & Society Review 25: 845-73.
23. Kramer, Roderick M., and Marilynn B. Brewer (1984) "Effects of Group Identity on Resource Use in a Simulated Commons Dilemma," Journal of Personality and Social Psychology 46: 1044-57.
24. Kramer, Roderick M., Benjamin A. Hanna, Steven Su, and Jane Wei (2001) "Collective Identity, Collective Trust, and Social Capital: Linking Group Identification and Group Cooperation." In Groups at Work: Theory and Research, edited by M. E. Turner. Mahwah, N.J.: Lawrence Erlbaum Associates.
25. Lerner, Melvin J. (1977) "The Justice Motive: Some Hypotheses as to its Origins and Forms," Journal of Personality 45: 1-52.
26. McGarty, Craig (1999) Categorization in Social Psychology. London: Sage Publications.
27. Mulder, Laetitia B., Eric van Dijk, David De Cremer, and Henk A. M. Wilke (2006) "Undermining Trust and Cooperation: The Paradox of Sanctioning Systems in Social Dilemmas," Journal of Experimental Social Psychology 42: 147-62.
28. Murphy, Kristina (2003) "Procedural Justice and Tax Compliance," Australian Journal of Social Issues 38: 379-407.
29. Parker, Christine (2002) The Open Corporation: Self-Regulation and Democracy. Cambridge: Cambridge Univ. Press.
30. Reicher, Stephen D., and Nick Hopkins (1996) "Self-Category Constructions in Political Rhetoric: An Analysis of Thatcher's and Kinnock's Speeches Concerning the British Miners' Strike (1984-5)," European Journal of Social Psychology 26: 353-72.
31. Roth, Jeffery A., John T. Scholz, and Ann D. Witte (1989) Taxpayer Compliance, vol. 1, An Agenda for Research. Philadelphia: Univ. of Pennsylvania Press.
32. Sabini, John, and Maury Silver (1997) "In Defense of Shame: Shame in the Context of Guilt and Embarrassment," Journal for the Theory of Social Behaviour 27: 1-15.
33. Schwartz, Richard D., and Sonya Orleans (1967) "On Legal Sanctions," University of Chicago Law Review 34: 274-300.
34. Sigala, Maria (1999) "Tax Compliance and Social Influence." Ph.D. diss, University of Exeter, UK.
35. Sparrow, Malcolm K. (2000) The Regulatory Craft: Controlling Risks, Solving Problems and Managing Compliance. Washington, D.C.: Brookings Institution Press.
36. Sykes, Gresham, and David Matza (1957) "Techniques of Neutralization: A Theory of Delinquency," American Sociological Review 22: 664-70.
37. Tangney, June P., and Ronda L. Dearing (2002) Shame and Guilt. New York: Guilford Press.
38. Taylor, Natalie (2003) "Understanding Taxpayer Attitudes through Understanding Taxpayer Identities." In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by V. Braithwaite. Aldershot, UK: Ashgate.
39. Taylor, Natalie, and Craig McGarty (2001) "The Role of Subjective Group Memberships and Perceptions of Power in Industrial Conflict," Journal of Community and Applied Social Psychology 11: 389-93.
40. Thurman, Quint C., Craig St. John, and Lisa Riggs (1984) "Neutralization and Tax Evasion: How Effective would a Moral Appeal be in Improving Compliance to Tax Laws?" Law & Policy 6: 309-27.
41. Turner, John C. (1987) "A Self-Categorization Theory." In Rediscovering the Social Group: A Self-Categorization Theory, edited by J. C. Turner, M. A. Hogg, P. J. Oakes, S. D. Reicher & M. S. Wetherell. Oxford: Blackwell.
42. Turner, John C., and S. Alexander Haslam (2001) "Social Identity, Organizations, and Leadership." In Groups at Work: Theory and Research, edited by M. E. Turner. Mahwah, N.J.: Erlbaum.
43. Tyler, Tom R. (1990) Why People Obey the Law: Procedural Justice, Legitimacy, and Compliance. New Haven, Conn.: Yale Univ. Press.
44. Tyler, Tom R. (2001) "A Psychological Perspective on the Legitimacy of Institutions and Authorities." In The Psychology of Legitimacy: Emerging Perspectives on Ideology, Justice and Intergroup Relations, edited by J. T. Jost & B. Major. Cambridge: Cambridge Univ. Press.
45. Tyler, Tom R., and Steven L. Blader (2003) "The Group Engagement Model: Procedural Justice, Social Identity, and Cooperative Behaviour," Personality and Social Psychology Review 7: 349-61.
46. Tyler, Tom R., and Yuen J. Huo (2002) Trust in the Law: Encouraging Public Cooperation with the Police and Courts. New York: Russell Sage Foundation.
47. Webley, Paul, Michaela Cole, and Ole-Petter Eidjar (2001) "The Prediction of Self-Reported and Hypothetical Tax-Evasion: Evidence from England, France and Norway," Journal of Economic Psychology 22: 141-55.
48. Wenzel, Michael (2002) "The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers' Identity," Journal of Applied Psychology 87: 629-45.
49. Wenzel, Michael (2003) "Tax Compliance and the Psychology of Justice: Mapping the Field." In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by V. Braithwaite. Aldershot, UK: Ashgate.
50. Wenzel, Michael (2004a) "An Analysis of Norm Processes in Tax Compliance," Journal of Economic Psychology 25: 213-28.
51. Wenzel, Michael (2004b) "The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence," Law & Human Behavior 28: 547-67.
52. Wenzel, Michael (2004c) "A Social Categorisation Approach to Distributive Justice." In European Review of Social Psychology, vol. 15, edited by W. Stroebe & M. Hewstone. Hove, UK: Psychology Press.
53. Wenzel, Michael (2005) "Motivation or Rationalisation? Causal Relations between Ethics, Norms and Tax Compliance," Journal of Economic Psychology 26: 491-508.
54. Wenzel, Michael (2006) "A Letter from the Tax Office: Compliance Effects of Informational and Interpersonal Justice," Social Justice Research 19: 345-64.
55. Wenzel, Michael, Eliza Ahmed, and Kristina Murphy (2002) The "Our Tax System-What's Fair and What's Unfair?" Survey. Canberra: Centre for Tax System Integrity, Research School of Social Sciences, Australian National University.
56. Wenzel, Michael, and Prita Jobling (2006) "Regulatory Authorities and Their Power over Ingroups and Outgroups," European Journal of Social Psychology 36: 239-58.