메뉴 건너뛰기




Volumn , Issue , 2017, Pages 41-70

Tax compliance and the psychology of justice: Mapping the field

(1)  Wenzel, Michael a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 85073174508     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter
Times cited : (78)

References (126)
  • 1
    • 77956839363 scopus 로고
    • 'Inequity in Social Exchange'
    • In L. Berkowitz (ed.), Academic Press, New York
    • Adams, J.S. (1965), 'Inequity in Social Exchange', in L. Berkowitz (ed), Advances in Experimental Social Psychology (Vol. 2), Academic Press, New York, pp. 267-99
    • (1965) Advances in Experimental Social Psychology , vol.2 , pp. 267-299
    • Adams, J.S.1
  • 2
    • 14044252192 scopus 로고
    • 'Income Tax Evasion: A Theoretical Analysis'
    • Allingham, M. and Sandmo, A. (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, vol. I, pp. 323-38
    • (1972) Journal of Public Economics , vol.1 , pp. 323-338
    • Allingham, M.1    Sandmo, A.2
  • 3
    • 84964179417 scopus 로고
    • 'Tax Amnesties and Tax Revenues'
    • Aim, J. and Beck, W. (1990), 'Tax Amnesties and Tax Revenues', Public Finance Quarterly, vol. 18, pp. 433-53
    • (1990) Public Finance Quarterly , vol.18 , pp. 433-453
    • Aim, J.1    Beck, W.2
  • 6
    • 84980305359 scopus 로고
    • 'Economic and Noneconomic Factors in Tax Compliance'
    • Aim, J., Sanchez, I. and De Juan, A. (1995), 'Economic and Noneconomic Factors in Tax Compliance', Kyklos, vol. 48, pp. 3-18
    • (1995) Kyklos , vol.48 , pp. 3-18
    • Aim, J.1    Sanchez, I.2    De Juan, A.3
  • 8
    • 85073177752 scopus 로고    scopus 로고
    • Broadcast on 18 June 200 I
    • Australian Broadcasting Corporation (2001), Four Corners: The Crackdown, Broadcast on 18 June 200 I, http://www.abc.net.au/4corners/
    • (2001) Four Corners: The Crackdown
  • 9
    • 85073177461 scopus 로고    scopus 로고
    • Australian Taxation Office, Canberra
    • Australian Taxation Office (1997), The Taxpayers' Charter, Australian Taxation Office, Canberra
    • The Taxpayers' Charter , pp. 1997
  • 11
    • 85073180166 scopus 로고    scopus 로고
    • 'Leaping Tall Buildings: Pursuing Greater Compliance and Less Burden in the United States'
    • Blumenthal, M. (2000), 'Leaping Tall Buildings: Pursuing Greater Compliance and Less Burden in the United States', Bulletin for International Fiscal Documentation, vol. 54, pp. 351-56
    • (2000) Bulletin for International Fiscal Documentation, vol , vol.54 , pp. 351-356
    • Blumenthal, M.1
  • 12
    • 38248999782 scopus 로고
    • 'A Fairness Approach to Income Tax Evasion'
    • Bordignon, M. (1993), 'A Fairness Approach to Income Tax Evasion', Journal of Public Economics, vol. 52, pp. 345-62
    • (1993) Journal of Public Economics, vol , vol.52 , pp. 345-362
    • Bordignon, M.1
  • 13
    • 84881679994 scopus 로고    scopus 로고
    • Shame, and Reintegration, Cambridge University Press, Cambridge
    • Braithwaite, J. (1989), Crime, Shame, and Reintegration, Cambridge University Press, Cambridge
    • Crime , pp. 1989
    • Braithwaite, J.1
  • 14
    • 85073179175 scopus 로고    scopus 로고
    • 'Through the Eyes of the Advisers: A Fresh Look at High Wealth Individuals'
    • (chapter 12, this volume)
    • Braithwaite, J (chapter 12, this volume), 'Through the Eyes of the Advisers: A Fresh Look at High Wealth Individuals'
    • Braithwaite, J.1
  • 15
    • 1942527076 scopus 로고    scopus 로고
    • 'The Community Hopes, Fears and Actions Survey: Goals and Measures'
    • Centre for Tax System Integrity Working Paper No. 2, The Australian National University, Canberra
    • Braithwaite, V. (2001), 'The Community Hopes, Fears and Actions Survey: Goals and Measures', Centre for Tax System Integrity Working Paper No. 2, The Australian National University, Canberra
    • (2001)
    • Braithwaite, V.1
  • 16
    • 2442632270 scopus 로고    scopus 로고
    • 'The Taxpayers' Charter: Does the Australian Tax Office Comply and Who Benefits?'
    • Centre for Tax System Integrity Working Paper No. 1, The Australian National University, Canberra
    • Braithwaite, V. and Reinhart, M. (2000), 'The Taxpayers' Charter: Does the Australian Tax Office Comply and Who Benefits?', Centre for Tax System Integrity Working Paper No. 1, The Australian National University, Canberra
    • (2000)
    • Braithwaite, V.1    Reinhart, M.2
  • 17
    • 0001418871 scopus 로고
    • 'The Social Self: On Being the Same and Different at the Same Time'
    • Brewer, M.B. (1991), 'The Social Self: On Being the Same and Different at the Same Time', Personality and Social Psychology Bulletin, vol. 17, pp. 4 75-82
    • (1991) Personality and Social Psychology Bulletin, vol , vol.17 , pp. 475-482
    • Brewer, M.B.1
  • 18
    • 0001629103 scopus 로고
    • ' Social Identity and Social Dilemmas'
    • In D. Abrams and M.A. Hogg (eds), Harvester-Wheatsheaf, London
    • Brewer, M.B. and Schneider, S.K. (1990), ' Social Identity and Social Dilemmas', in D. Abrams and M.A. Hogg (eds), Social Identity Theory: Constructive and Critical Advances, Harvester-Wheatsheaf, London, pp. 169-84
    • (1990) Social Identity Theory: Constructive and Critical Advances , pp. 169-184
    • Brewer, M.B.1    Schneider, S.K.2
  • 19
    • 0001952224 scopus 로고
    • 'Microjustice and Macro justice'
    • in M.J. Lerner and S.C. Lerner (eds), Plenum Press, New York
    • Brickman, P., Folger, R., Goode, E. and Schul, Y. (1981), 'Microjustice and Macro justice', in M.J. Lerner and S.C. Lerner (eds), The Justice Motive in Social Behaviour, Plenum Press, New York, pp. 173-202
    • (1981) The Justice Motive in Social Behaviour , pp. 173-202
    • Brickman, P.1    Folger, R.2    Goode, E.3    Schul, Y.4
  • 20
    • 38249009822 scopus 로고
    • 'Who Responds to Changes in Taxation? The Relationship Between Taxation and Incentive to Work'
    • Calderwood, G. and Webley, P. (1992), 'Who Responds to Changes in Taxation? The Relationship Between Taxation and Incentive to Work', Journal of Economic Psychology, vol. 13(4), pp. 735-48
    • (1992) Journal of Economic Psychology , vol.13 , Issue.4 , pp. 735-748
    • Calderwood, G.1    Webley, P.2
  • 21
    • 0007136832 scopus 로고    scopus 로고
    • ' An analysis of the Effect of Tax Complexity and its Perceived Justification on Equity Judgments'
    • Carnes, G.A. and Cuccia, A.D. (1996), ' An analysis of the Effect of Tax Complexity and its Perceived Justification on Equity Judgments', The Journal of the American Taxation Association, vol. 18, pp. 40-56
    • (1996) The Journal of the American Taxation Association, vol , vol.18 , pp. 40-56
    • Carnes, G.A.1    Cuccia, A.D.2
  • 22
    • 0007044610 scopus 로고
    • 'The Impact of Education on Perceptions of Tax Fairness'
    • in T.M. Porcano (ed)JAI Press, Greenwich
    • Christensen, A.L., Weihrich, S.G. and Newman, M.D.G. (1994), 'The Impact of Education on Perceptions of Tax Fairness', in T.M. Porcano (ed), Advances in Taxation (Vol. 6), JAI Press, Greenwich, pp. 63-94
    • (1994) Advances in Taxation , vol.6 , pp. 63-94
    • Christensen, A.L.1    Weihrich, S.G.2    Newman, M.D.G.3
  • 23
    • 81355161044 scopus 로고
    • 'Using Taxpayer Perception of Fairness to Redesign the Federal Income Tax Structure'
    • In T.M. Porcano (ed.), JAI Press, Greenwich
    • Copeland, P.V. and Harmelink, P.J. (1995), 'Using Taxpayer Perception of Fairness to Redesign the Federal Income Tax Structure', in T.M. Porcano (ed), Advances in Taxation (Vol. 7), JAI Press, Greenwich, pp. 43-72
    • (1995) Advances in Taxation , vol.7 , pp. 43-72
    • Copeland, P.V.1    Harmelink, P.J.2
  • 24
    • 38249008393 scopus 로고
    • 'Tax Evasion and Inequity'
    • Cowell, F.A. (I 992), 'Tax Evasion and Inequity', Journal of Economic Psychology, vol. 13(4), pp. 521-43
    • (1992) Journal of Economic Psychology , vol.13 , Issue.4 , pp. 521-543
    • Cowell, F.A.1
  • 26
    • 0002918283 scopus 로고
    • 'Voluntary Tax Compliant Behavior of Spanish Income Tax Payers'
    • De Juan, A., Lasheras, M.A. and Mayo, R. (1994), 'Voluntary Tax Compliant Behavior of Spanish Income Tax Payers', Public Finance, vol. 49, pp. 90-105
    • (1994) Public Finance, vol , vol.49 , pp. 90-105
    • De Juan, A.1    Lasheras, M.A.2    Mayo, R.3
  • 27
    • 0010076768 scopus 로고
    • 'Taxpayers' Attitudes to Income Tax Evasion: An Empirical Study'
    • Dean, P., Keenan, T. and Kenney, F. (1980), 'Taxpayers' Attitudes to Income Tax Evasion: An Empirical Study', British Tax Review, vol. 25, pp. 28-44
    • (1980) British Tax Review, vol , vol.25 , pp. 28-44
    • Dean, P.1    Keenan, T.2    Kenney, F.3
  • 28
    • 0000854599 scopus 로고
    • 'Relative Deprivation and Social Protest: The Personal Group Issue '
    • in J. Olson, C.P. Herman and M. Zanna (eds), Erlbaum, Hillsdale
    • Dube, L. and Guimond, S. (1986), 'Relative Deprivation and Social Protest: The Personal Group Issue ', in J. Olson, C.P. Herman and M. Zanna (eds), Relative Deprivation and Social Comparison, Erlbaum, Hillsdale, pp. 201-16
    • (1986) Relative Deprivation and Social Comparison , pp. 201-216
    • Dube, L.1    Guimond, S.2
  • 30
    • 0010127547 scopus 로고    scopus 로고
    • 'But Taxpayers do Cooperate!'
    • In M. van Vugt, M. Snyder, T.R. Tyler and A Biel (eds), Routledge, London
    • Elffers, H. (2000), 'But Taxpayers do Cooperate!', in M. van Vugt, M. Snyder, T.R. Tyler and A Biel (eds), Cooperation in Modern Society, Routledge, London, pp. 184-94
    • (2000) Cooperation in Modern Society , pp. 184-194
    • Elffers, H.1
  • 31
    • 43249103620 scopus 로고
    • Tax Evasion, Consumption of Public Goods and Fairness
    • Falkinger, J. (1995), Tax Evasion, Consumption of Public Goods and Fairness', Journal of Economic Psychology, vol. 16(1), pp. 63-72
    • (1995) Journal of Economic Psychology , vol.16 , Issue.1 , pp. 63-72
    • Falkinger, J.1
  • 32
    • 85073180619 scopus 로고    scopus 로고
    • Achievement, and Justice: Studies in the Psychology of Deservingness, Kluwer/Plenum, New York
    • Feather, N.T. (1999), Values, Achievement, and Justice: Studies in the Psychology of Deservingness, Kluwer/Plenum, New York
    • Values , pp. 1999
    • Feather, N.T.1
  • 33
    • 0002467895 scopus 로고
    • 'Rethinking Equity Theory: A Referent Cognitions Model'
    • In H. W. Bierhoff, R.L. Cohen and J. Greenberg (eds), Plenum, New York
    • Folger, R. (1986), 'Rethinking Equity Theory: A Referent Cognitions Model', in H. W. Bierhoff, R.L. Cohen and J. Greenberg (eds), Justice in Social Relations, Plenum, New York, pp. 145-62
    • (1986) Justice in Social Relations , pp. 145-162
    • Folger, R.1
  • 35
    • 0001073526 scopus 로고
    • 'Individual Morality and Reputation Costs as Deterrents to Tax Evasion'
    • Gordon, J.P.F. (1989), 'Individual Morality and Reputation Costs as Deterrents to Tax Evasion', European Economic Review, vol. 33, pp. 797-805
    • (1989) European Economic Review, vol , vol.33 , pp. 797-805
    • Gordon, J.P.F.1
  • 36
    • 84935667238 scopus 로고
    • 'Conscience, Significant Others, and Rational Choice: Extending the Deterrence Model'
    • Grasmick, H.G. and Bursik Jr, R.J. (1990), 'Conscience, Significant Others, and Rational Choice: Extending the Deterrence Model', Law and Society Review, vol. 24, pp. 837-61
    • (1990) Law and Society Review, vol , vol.24 , pp. 837-861
    • Grasmick, H.G.1    Bursik, R.J.2
  • 37
    • 0003043379 scopus 로고
    • 'Approaching Equity and Avoiding Inequity in Groups and Organizations'
    • In J. Greenberg and R.L. Cohen (eds), Academic Press, New York
    • Greenberg, J. (1982), 'Approaching Equity and Avoiding Inequity in Groups and Organizations', in J. Greenberg and R.L. Cohen (eds), Equity and Justice in Social Behavior, Academic Press, New York, pp. 389-435
    • (1982) Equity and Justice in Social Behavior , pp. 389-435
    • Greenberg, J.1
  • 38
    • 0001862761 scopus 로고
    • 'The Social Side of Fairness: Interpersonal and Informational Classes of Organizational Justice'
    • in E. Cropanzano (ed), Erlbaum, Hillsdale
    • Greenberg, J(1993), 'The Social Side of Fairness: Interpersonal and Informational Classes of Organizational Justice', in E. Cropanzano (ed), Justice in the Workplace: Approaching Fairness in Human Resource Management, Erlbaum, Hillsdale, pp. 79-103
    • (1993) Justice in the Workplace: Approaching Fairness in Human Resource Management , pp. 79-103
    • Greenberg, J.1
  • 39
    • 21144467547 scopus 로고
    • 'Beliefs in a Just World, Discontent and Assertive Actions by Working Women'
    • Hafer, C. and Olson, J.M. (1993), 'Beliefs in a Just World, Discontent and Assertive Actions by Working Women', Personality and Social Psychology Bulletin, vol. 19, pp. 30-8
    • (1993) Personality and Social Psychology Bulletin, vol , vol.19 , pp. 30-38
    • Hafer, C.1    Olson, J.M.2
  • 43
    • 0002377247 scopus 로고
    • 'An Experimental Investigation of Taxpayer Judgments on Rate Structure in the Individual Income Tax System'
    • Hite, P.A and Roberts, M.L. (1991), 'An Experimental Investigation of Taxpayer Judgments on Rate Structure in the Individual Income Tax System', Journal of the American Taxation Association, vol. 13, pp. 47-63
    • (1991) Journal of the American Taxation Association , vol.13 , pp. 47-63
    • Hite, P.A.1    Roberts, M.L.2
  • 44
    • 2442468737 scopus 로고    scopus 로고
    • 'Say No to the ATO: The Cultural Politics of Protest Against the Australian Taxation Office'
    • Centre for Tax System Integrity Working Paper No. 37, The Australian National University, Canberra
    • Hobson, K. (2002), 'Say No to the ATO: The Cultural Politics of Protest Against the Australian Taxation Office', Centre for Tax System Integrity Working Paper No. 37, The Australian National University, Canberra
    • (2002)
    • Hobson, K.1
  • 45
    • 0002289234 scopus 로고
    • 'Retributive Justice'
    • In M.J. Lerner and S.C. Lerner (eds), Academic Press, New York
    • Hogan, R. and Emler, N.P. (1981), 'Retributive Justice', in M.J. Lerner and S.C. Lerner (eds), The Justice Motive in Social Behavior, Academic Press, New York, pp. 125-44
    • (1981) The Justice Motive in Social Behavior , pp. 125-144
    • Hogan, R.1    Emler, N.P.2
  • 47
    • 0034222486 scopus 로고    scopus 로고
    • 'The Personal-group Discrepancy: Is there a Common Information Basis for Personal and Group Judgment? '
    • Kessler, T., Mummendey, A and Leisse, U.K. (2000), 'The Personal-group Discrepancy: Is there a Common Information Basis for Personal and Group Judgment? ', Journal of Personality and Social Psychology, vol. 79, pp. 95-109
    • (2000) Journal of Personality and Social Psychology, vol , vol.79 , pp. 95-109
    • Kessler, T.1    Mummendey, A.2    Leisse, U.K.3
  • 48
    • 0001035711 scopus 로고
    • ' Did the Tax Reform Act of 1986 Improve Compliance? Three studies of Pre-and Post-TRA Compliance Attitudes'
    • Kinsey, K.A and Grasmick, H.G. (1993), ' Did the Tax Reform Act of 1986 Improve Compliance? Three studies of Pre-and Post-TRA Compliance Attitudes', Law and Policy, vol. 15, pp. 239-325
    • (1993) Law and Policy, vol , vol.15 , pp. 239-325
    • Kinsey, K.A.1    Grasmick, H.G.2
  • 49
    • 84928834408 scopus 로고
    • 'Framing Justice: Taxpayer Evaluations of Personal Tax Burdens'
    • Kinsey, K.A., Grasmick, H.G. and Smith, K.W. (1991), 'Framing Justice: Taxpayer Evaluations of Personal Tax Burdens', Law and Society Review, vol. 25, pp. 845-73
    • (1991) Law and Society Review, vol , vol.25 , pp. 845-873
    • Kinsey, K.A.1    Grasmick, H.G.2    Smith, K.W.3
  • 50
    • 84952114582 scopus 로고
    • 'The Justice Motive: Some Hypotheses as to its Origins and Forms'
    • Lerner, M.J. (1977), 'The Justice Motive: Some Hypotheses as to its Origins and Forms', Journal of Personality, vol. 45, pp. 1-52
    • (1977) Journal of Personality, vol , vol.45 , pp. 1-52
    • Lerner, M.J.1
  • 51
    • 0001811733 scopus 로고
    • 'Integrating Societal and Psychological Rules of Entitlement'
    • in R. Vermunt and H. Steensma (eds) Plenum Press, New York
    • Lerner, M.J (1991), 'Integrating Societal and Psychological Rules of Entitlement', in R. Vermunt and H. Steensma (eds), Social Justice in Human Relations (Vol. 1), Plenum Press, New York, pp. 13-32
    • (1991) Social Justice in Human Relations , vol.1 , pp. 13-32
    • Lerner, M.J.1
  • 52
    • 0001822767 scopus 로고
    • 'Fairness in Social Relationships'
    • In J.W. Thibaut, J.T. Spence and R.C. Carson (eds), General Learning Press, Morristown
    • Leventhal, G.S. (1976), 'Fairness in Social Relationships', in J.W. Thibaut, J.T. Spence and R.C. Carson (eds), Contemporary Topics in Social Psychology, General Learning Press, Morristown, pp. 211-39
    • (1976) Contemporary Topics in Social Psychology , pp. 211-239
    • Leventhal, G.S.1
  • 53
    • 0001787903 scopus 로고
    • 'What Should be Done with Equity Theory? New Approaches to the Study of Fairness in Social Relationships'
    • In K.J. Gergen, M.S. Greenberg and R.H. Willis (eds), Plenum, New York
    • Leventhal, G.S (1980), 'What Should be Done with Equity Theory? New Approaches to the Study of Fairness in Social Relationships', in K.J. Gergen, M.S. Greenberg and R.H. Willis (eds), Social Exchange, Plenum, New York, pp. 27-55
    • (1980) Social Exchange , pp. 27-55
    • Leventhal, G.S.1
  • 54
    • 0000343020 scopus 로고
    • 'Perceptions ofTax Rates'
    • Lewis, A. (1978), 'Perceptions ofTax Rates', British Tax Review, vol. 6, pp. 358-66
    • (1978) British Tax Review, vol , vol.6 , pp. 358-366
    • Lewis, A.1
  • 56
    • 84928833776 scopus 로고
    • 'Taxpayer Compliance: Setting New Agendas for Research'
    • Long, S.B. and Swingen, J.A. (1991), 'Taxpayer Compliance: Setting New Agendas for Research', Law and Society Review, vol. 25, pp. 637-83
    • (1991) Law and Society Review , vol.25 , pp. 637-683
    • Long, S.B.1    Swingen, J.A.2
  • 58
    • 77957059122 scopus 로고
    • 'From Social Inequality to Personal Entitlement: The Role of Social Comparisons, Legitimacy Appraisals, and Group Membership'
    • in M.P. Zanna (ed) Academic Press, New York
    • Major, B. (1994), 'From Social Inequality to Personal Entitlement: The Role of Social Comparisons, Legitimacy Appraisals, and Group Membership', in M.P. Zanna (ed), Advances in Experimental Social Psychology (Vol. 26), Academic Press, New York, pp. 293-355
    • (1994) Advances in Experimental Social Psychology , vol.26 , pp. 293-355
    • Major, B.1
  • 60
    • 0009053122 scopus 로고
    • 'A Study of Admitted Income Tax Evasion'
    • Mason, R. and Calvin, L.D. (1978), 'A Study of Admitted Income Tax Evasion', Law and Society Review, vol. 13, pp. 73-89
    • (1978) Law and Society Review , vol.13 , pp. 73-89
    • Mason, R.1    Calvin, L.D.2
  • 61
    • 0000998675 scopus 로고
    • 'On the Experience of Injustice'
    • In W. Stroebe and M. Hewstone (eds), Wiley, Chichester
    • Mikula, G. (1993), 'On the Experience of Injustice', in W. Stroebe and M. Hewstone (eds), European Review ofSocial Psychology (Vol. 4), Wiley, Chichester, pp. 223-44
    • (1993) European Review ofSocial Psychology , vol.4 , pp. 223-244
    • Mikula, G.1
  • 62
    • 0001722220 scopus 로고
    • 'The Social Psychology of Punishment Reactions'
    • In M.J. Lerner and S.C. Lerner (eds), Academic Press, New York
    • Miller, D.T. and Vidmar, N. (1981), 'The Social Psychology of Punishment Reactions', in M.J. Lerner and S.C. Lerner (eds), The Justice Motive in Social Behavior, Academic Press, New York, pp. 145-72
    • (1981) The Justice Motive in Social Behavior , pp. 145-172
    • Miller, D.T.1    Vidmar, N.2
  • 63
    • 0007033178 scopus 로고
    • 'A Behavioral Study ofthe Meaning and Influence ofTax Complexity'
    • Milliron, V. (1985), 'A Behavioral Study ofthe Meaning and Influence ofTax Complexity', Journal of Accounting Research, vol. 23, pp. 794-816
    • (1985) Journal of Accounting Research, vol , vol.23 , pp. 794-816
    • Milliron, V.1
  • 64
    • 0003773422 scopus 로고    scopus 로고
    • 'Social Cooperation: Re-defining the Self in Self-interest'
    • Unpublished PhD thesis, The Australian National University, Canberra
    • Morrison, B.E. (1997), 'Social Cooperation: Re-defining the Self in Self-interest', Unpublished PhD thesis, The Australian National University, Canberra
    • (1997)
    • Morrison, B.E.1
  • 65
    • 21844501355 scopus 로고
    • 'The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions'
    • Moser, D.V., Evans III, J.H., and Kim, C.K. (1995), 'The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions', The Accounting Review, vol. 70, pp. 619-34
    • (1995) The Accounting Review, vol , vol.70 , pp. 619-634
    • Moser, D.V.1    Evans, J.H.2    Kim, C.K.3
  • 66
    • 1942462761 scopus 로고    scopus 로고
    • 'Procedural Justice and the Australian Taxation Office: A Study of Tax Scheme Investors'
    • Centre for Tax System Integrity Working Paper No. 35, The Australian National University, Canberra
    • Murphy, K. (2002a), 'Procedural Justice and the Australian Taxation Office: A Study of Tax Scheme Investors', Centre for Tax System Integrity Working Paper No. 35, The Australian National University, Canberra
    • (2002)
    • Murphy, K.1
  • 67
    • 1942430869 scopus 로고    scopus 로고
    • 'Trust Me, I'm the Taxman: The Role of Trust in Nurturing Compliance'
    • Centre for Tax System Integrity Working Paper No. 43, The Australian National University, Canberra.Murphy, K. and Byng, K. 2002 'Preliminary Findings from the Australian Tax System Survey of Tax Scheme Investors' Centre for Tax System Integrity Working Paper No. 40, The Australian National University, Canberra
    • Murphy, K. (2002b), 'Trust Me, I'm the Taxman: The Role of Trust in Nurturing Compliance', Centre for Tax System Integrity Working Paper No. 43, The Australian National University, Canberra.Murphy, K. and Byng, K. (2002), 'Preliminary Findings from the Australian Tax System Survey of Tax Scheme Investors', Centre for Tax System Integrity Working Paper No. 40, The Australian National University, Canberra
    • (2002)
    • Murphy, K.1
  • 68
    • 36148945538 scopus 로고
    • 'Progressive Taxation, Equity, and Tax Design'
    • In 1. Slemrod (ed.), Cambridge University Press, Cambridge
    • Musgrave, R.A. (1994), 'Progressive Taxation, Equity, and Tax Design', in 1. Slemrod (ed), Tax Progressivity and Income Inequality, Cambridge University Press, Cambridge, pp. 341-56
    • (1994) Tax Progressivity and Income Inequality , pp. 341-356
    • Musgrave, R.A.1
  • 69
    • 37949031575 scopus 로고    scopus 로고
    • 'The Categorisation Process: Cognition and the Group in the Social Psychology of Stereotyping'
    • In W.P. Robinson (ed.), Butterworth-Heinemann, Oxford
    • Oakes, P.J. (1996), 'The Categorisation Process: Cognition and the Group in the Social Psychology of Stereotyping', in W.P. Robinson (ed.), Social Groups and Identities: Developing the Legacy of Henri Ta;fel, Butterworth-Heinemann, Oxford, pp. 95-119
    • (1996) Social Groups and Identities: Developing the Legacy of Henri Ta;fel , pp. 95-119
    • Oakes, P.J.1
  • 70
    • 0000052255 scopus 로고
    • 'The Role of Justice in Interdependent Decision Making'
    • Pepitone, A. (1971), 'The Role of Justice in Interdependent Decision Making', Journal of Experimental Social Psychology, vol. 7, pp. 144-56
    • (1971) Journal of Experimental Social Psychology , vol.7 , pp. 144-156
    • Pepitone, A.1
  • 71
    • 84977303502 scopus 로고
    • 'Social Evaluations of Fair and Unfair Allocators in Interpersonal and Intergroup Situations'
    • Platow, M., O'Connell, A, Shave, R. and Hanning, P. (1995), 'Social Evaluations of Fair and Unfair Allocators in Interpersonal and Intergroup Situations', British Journal of Social Psychology, vol. 34, pp. 363-81
    • (1995) British Journal of Social Psychology, vol , vol.34 , pp. 363-381
    • Platow, M.1    O'Connell, A.2    Shave, R.3    Hanning, P.4
  • 72
    • 0011670410 scopus 로고
    • 'Distributive Justice and Tax Policy'
    • Porcano, T.M. (1984), 'Distributive Justice and Tax Policy', The Accounting Review, vol. 59, pp. 619-36
    • (1984) The Accounting Review , vol.59 , pp. 619-636
    • Porcano, T.M.1
  • 73
    • 38249030963 scopus 로고
    • 'Correlates of Tax Evasion'
    • Porcano, T.M (1988), 'Correlates of Tax Evasion', Journal of Economic Psychology, vol. 9( I), pp. 47-67
    • (1988) Journal of Economic Psychology , vol.9 , Issue.1 , pp. 47-67
    • Porcano, T.M.1
  • 74
    • 0006051680 scopus 로고
    • 'The Influence of Ethical Attitudes on Taxpayer Compliance'
    • Reekers, P.M.J., Sanders, D.L. and Roark, S.J. (1994), 'The Influence of Ethical Attitudes on Taxpayer Compliance', National Tax Journal, vol. 47, pp. 825-36
    • (1994) National Tax Journal, vol , vol.47 , pp. 825-836
    • Reekers, P.M.J.1    Sanders, D.L.2    Roark, S.J.3
  • 75
    • 11044232940 scopus 로고
    • 'An Experimental Approach to Changing Taxpayers' Attitudes Towards Fairness and Compliance Via Television'
    • Roberts, M.L. (1994), 'An Experimental Approach to Changing Taxpayers' Attitudes Towards Fairness and Compliance Via Television', The Journal of the American Taxation Association, vol. 16, pp. 67-86
    • (1994) The Journal of the American Taxation Association, vol , vol.16 , pp. 67-86
    • Roberts, M.L.1
  • 76
    • 84994964596 scopus 로고
    • 'Progressive Taxation, Fairness and Compliance'
    • Roberts, M.L. and Hite, P.A (1994), 'Progressive Taxation, Fairness and Compliance', Law and Policy, vol. 16, pp. 27-47
    • (1994) Law and Policy, vol , vol.16 , pp. 27-47
    • Roberts, M.L.1    Hite, P.A.2
  • 77
    • 21844491660 scopus 로고
    • 'Understanding Attitudes Toward Progressive Taxation'
    • Roberts, M.L., Hite, P.A. and Bradley, C.F. (1994), 'Understanding Attitudes Toward Progressive Taxation', Public Opinion Quarterly, vol. 58(2), pp. 165-90
    • (1994) Public Opinion Quarterly , vol.58 , Issue.2 , pp. 165-190
    • Roberts, M.L.1    Hite, P.A.2    Bradley, C.F.3
  • 80
    • 0001215734 scopus 로고
    • 'Survey Research in Public Finance-A Behavioural Approach to Fiscal Theory'
    • Schmolders, G. (1970), 'Survey Research in Public Finance-A Behavioural Approach to Fiscal Theory', Public Finance, vol. 25, pp. 300-6
    • (1970) Public Finance , vol.25 , pp. 300-306
    • Schmolders, G.1
  • 81
    • 0000068974 scopus 로고    scopus 로고
    • 'Trust, Taxes and Compliance'
    • In V. Braithwaite and M. Levi (eds), Russell Sage Foundation, New York
    • Scholz, J.T. (1998), 'Trust, Taxes and Compliance', in V. Braithwaite and M. Levi (eds), Trust and Governance, Russell Sage Foundation, New York, pp. 135-66
    • (1998) Trust and Governance , pp. 135-166
    • Scholz, J.T.1
  • 82
    • 84963147126 scopus 로고
    • 'The Discontinuity Effect in Interpersonal and Intergroup Relations: Generality and Mediation'
    • in W. Stroebe and M. Hewstone (eds) Wiley, Chichester
    • Schopler, J. and Insko, C. A. (1992), 'The Discontinuity Effect in Interpersonal and Intergroup Relations: Generality and Mediation', in W. Stroebe and M. Hewstone (eds), European Review ofSocial Psychology(Vol. 3), Wiley, Chichester, pp. 121-51
    • (1992) European Review ofSocial Psychology , vol.3 , pp. 121-151
    • Schopler, J.1    Insko, C.A.2
  • 84
    • 0002702697 scopus 로고
    • 'Perceptions of fairness in the Crucible ofTax Policy'
    • In J. Slemrod (ed.), Cambridge University Press, Cambridge
    • Sheffrin, S.M. (1994), 'Perceptions of fairness in the Crucible ofTax Policy', in J. Slemrod (ed), Tax Progressivity and Income Inequality, Cambridge University Press, Cambridge, pp. 309-40
    • (1994) Tax Progressivity and Income Inequality , pp. 309-340
    • Sheffrin, S.M.1
  • 85
    • 0002797620 scopus 로고
    • can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance
    • in J. Slemrod (ed), University of Michigan Press, Ann Arbor
    • Sheffrin, S. and Triest, R. (1992), ·can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance', in J. Slemrod (ed), Who Pays Taxes and Why? Tax Compliance and Enforcement, University of Michigan Press, Ann Arbor, pp. 193-218
    • (1992) Who Pays Taxes and Why? Tax Compliance and Enforcement , pp. 193-218
    • Sheffrin, S.1    Triest, R.2
  • 86
    • 85073179981 scopus 로고    scopus 로고
    • 'The Compliance Model in Action: A Case Study of Building and Construction'
    • (Chapter 8, this volume)
    • Shover, N., Job, J. and Carroll, A. (Chapter 8, this volume), 'The Compliance Model in Action: A Case Study of Building and Construction'
    • Shover, N.1    Job, J.2    Carroll, A.3
  • 88
    • 21344486912 scopus 로고
    • ''People like us': The Influence of Personal Deprivation and Group Membership Salience on Justice E·valuations'
    • Smith, H.J., Spears, R. and Oyen, M. (1994), ''People like us': The Influence of Personal Deprivation and Group Membership Salience on Justice E·valuations', Journal of Experimental Social Psychology, vol. 30, pp. 277-99
    • (1994) Journal of Experimental Social Psychology, vol , vol.30 , pp. 277-299
    • Smith, H.J.1    Spears, R.2    Oyen, M.3
  • 89
    • 0001284615 scopus 로고
    • 'Reciprocity and Fairness: Positive Incentives for Tax Compliance'
    • In J. Slemrod (ed.), University of Michigan Press, Ann Arbor
    • Smith, K.W. (1992), 'Reciprocity and Fairness: Positive Incentives for Tax Compliance', in J. Slemrod (ed), Why People Pay Taxes: Tax Compliance and Enforcement, University of Michigan Press, Ann Arbor, pp. 223-50
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 223-250
    • Smith, K.W.1
  • 90
    • 84994986069 scopus 로고
    • 'Encouraging Tax Compliance with Positive Incentives: A Conceptual Framework and Research Directions'
    • Smith, K. W. and Stalans, L.J. (1991), 'Encouraging Tax Compliance with Positive Incentives: A Conceptual Framework and Research Directions', Law and Policy, vol. 13(1), pp. 35-53
    • (1991) Law and Policy , vol.13 , Issue.1 , pp. 35-53
    • Smith, K.W.1    Stalans, L.J.2
  • 92
    • 0000437202 scopus 로고
    • 'Fiscal Inequity and Tax Evasion: An Experimental Approach'
    • Spicer, M. W. and Becker, L.A. (1980), 'Fiscal Inequity and Tax Evasion: An Experimental Approach', National Tax Journal, vol. 33, pp. 171-75
    • (1980) National Tax Journal , vol.33 , pp. 171-175
    • Spicer, M.W.1    Becker, L.A.2
  • 93
    • 0000913125 scopus 로고
    • 'Understanding Tax Evasion'
    • Spicer, M. W. and Lundstedt, S.B. (1976), 'Understanding Tax Evasion', Public Finance, vol. 31, pp. 295-305
    • (1976) Public Finance , vol.31 , pp. 295-305
    • Spicer, M.W.1    Lundstedt, S.B.2
  • 94
    • 0010203776 scopus 로고    scopus 로고
    • 'The Meaning of Procedural Fairness: A Comparison of Taxpayers' and Representatives' Views of Their Tax Audits'
    • Stalans, L. and Lind, E.A. (1997), 'The Meaning of Procedural Fairness: A Comparison of Taxpayers' and Representatives' Views of Their Tax Audits', Social Justice Research, vol. 10, pp. 311-31
    • (1997) Social Justice Research , vol.10 , pp. 311-331
    • Stalans, L.1    Lind, E.A.2
  • 95
    • 0002923095 scopus 로고
    • 'Equality and Entitlement in Marriage: Benefits and Barriers'
    • In M.J. Lerner and G. Mikula (eds), Plenum, New York
    • Steil, J. (1994), 'Equality and Entitlement in Marriage: Benefits and Barriers', in M.J. Lerner and G. Mikula (eds), Entitlement and the Affectional Bond: Justice in Close Relationships, Plenum, New York, pp. 229-58
    • (1994) Entitlement and the Affectional Bond: Justice in Close Relationships , pp. 229-258
    • Steil, J.1
  • 96
    • 0009380145 scopus 로고
    • 'An Economic Analysis ofTax Amnesties'
    • Stella, P. (1991), 'An Economic Analysis ofTax Amnesties', Journal of Public Economics, vol. 46, pp. 383-400
    • (1991) Journal of Public Economics, vol , vol.46 , pp. 383-400
    • Stella, P.1
  • 97
    • 0002055941 scopus 로고
    • 'The Contribution of Survey Research to Public Finance'
    • In A.T. Peacock (ed.), Praeger, New York
    • Strtimpel, B. (1969), 'The Contribution of Survey Research to Public Finance', in A.T. Peacock (ed), Quantitative Analysis in Public Finance, Praeger, New York, pp. 13-22
    • (1969) Quantitative Analysis in Public Finance , pp. 13-22
    • Strtimpel, B.1
  • 98
    • 67149092960 scopus 로고    scopus 로고
    • 'Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities'
    • (Chapter 4, this volume)
    • Taylor, N. (Chapter 4, this volume), 'Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities'
    • Taylor, N.1
  • 101
    • 58149369109 scopus 로고
    • 'The Psychology of Procedural Justice: A Test of the Group Value Model'
    • Tyler, T.R. (1989), 'The Psychology of Procedural Justice: A Test of the Group Value Model', Journal of Personality and Social Psychology, vol. 57, pp. 830-38
    • (1989) Journal of Personality and Social Psychology , vol.57 , pp. 830-838
    • Tyler, T.R.1
  • 103
    • 21944439514 scopus 로고    scopus 로고
    • 'The Psychology of Legitimacy: A Relational Perspective on Voluntary Deference to Authorities'
    • Tyler, T.R( 1997), 'The Psychology of Legitimacy: A Relational Perspective on Voluntary Deference to Authorities', Personality and Social Psychology Review, vol. I, pp. 323-45
    • (1997) Personality and Social Psychology Review , vol.1 , pp. 323-345
    • Tyler, T.R.1
  • 105
    • 0000242467 scopus 로고    scopus 로고
    • Social Justice and Social Movements
    • in O.G. Gilbert, S.T. Fiske and G. Lindzey (eds)41h ed, McGraw-Hill, Boston
    • Tyler, T.R. and Smith, H.J. (1998), Social Justice and Social Movements', in O.G. Gilbert, S.T. Fiske and G. Lindzey (eds), The Handbook of Social Psychology (41h ed, Vol. 2), McGraw-Hill, Boston, pp. 595-629
    • (1998) The Handbook of Social Psychology , vol.2 , pp. 595-629
    • Tyler, T.R.1    Smith, H.J.2
  • 106
    • 0002493909 scopus 로고    scopus 로고
    • 'Justice, Social Identity, and Group Processes'
    • In T.R. Tyler, R.M. Kramer and O.P. John (eds), Erlbaum, Mahwah
    • Tyler, T.R. and Smith, H.J (1999), 'Justice, Social Identity, and Group Processes', in T.R. Tyler, R.M. Kramer and O.P. John (eds), The Psychology of the Social Self, Erlbaum, Mahwah, pp. 223-64
    • (1999) The Psychology of the Social Self , pp. 223-264
    • Tyler, T.R.1    Smith, H.J.2
  • 108
    • 0003013945 scopus 로고
    • 'The Influence of Voice on Satisfaction with Leaders: Exploring the Meaning of Process Control'
    • Tyler, T.R., Rasinski, K. and Spodick, N. (1985), 'The Influence of Voice on Satisfaction with Leaders: Exploring the Meaning of Process Control', Journal of Personality and Social Psychology, vol. 48, pp. 72-81
    • (1985) Journal of Personality and Social Psychology, vol , vol.48 , pp. 72-81
    • Tyler, T.R.1    Rasinski, K.2    Spodick, N.3
  • 110
    • 0000984838 scopus 로고
    • ' Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data'
    • Vogel, J. (1974), ' Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data', National Tax Journal, vol. 27, pp. 499-513
    • (1974) National Tax Journal, vol , vol.27 , pp. 499-513
    • Vogel, J.1
  • 114
    • 0004166685 scopus 로고
    • 'Equity: Theory and Research'
    • Allyn and Bacon, Boston
    • Walster, E., Walster, G. W. and Berscheid, E. (1978), 'Equity: Theory and Research', Allyn and Bacon, Boston
    • (1978)
    • Walster, E.1    Walster, G.W.2    Berscheid, E.3
  • 115
    • 30244537717 scopus 로고
    • ' Legislative Justification and the Perceived Fairness of Tax Law Changes: A Reference Cognitions Theory Approach'
    • Wartick, M. (1994), ' Legislative Justification and the Perceived Fairness of Tax Law Changes: A Reference Cognitions Theory Approach', The Journal of the American Tax Association, vol. 16, pp. 106-23
    • (1994) The Journal of the American Tax Association , vol.16 , pp. 106-123
    • Wartick, M.1
  • 116
    • 0001403683 scopus 로고
    • 'Social Comparison, Attitudes and Tax Evasion in a Shop Simulation'
    • Webley, P., Robben, H. and Morris, I. (1988), 'Social Comparison, Attitudes and Tax Evasion in a Shop Simulation', Social Behaviour, vol. 3, pp. 219-28
    • (1988) Social Behaviour, vol , vol.3 , pp. 219-228
    • Webley, P.1    Robben, H.2    Morris, I.3
  • 117
    • 38249038454 scopus 로고
    • 'Tax Evasion Research: A Critical Appraisal and Theoretical Model'
    • Weigel, R.H., Hessing, D.J. and Elffers, H. (1987), 'Tax Evasion Research: A Critical Appraisal and Theoretical Model', Journal of Economic Psychology, vol. 8, pp. 215-35
    • (1987) Journal of Economic Psychology , vol.8 , pp. 215-235
    • Weigel, R.H.1    Hessing, D.J.2    Elffers, H.3
  • 119
    • 0034346229 scopus 로고    scopus 로고
    • 'Justice and Identity: The Significance of Inclusion for Perceptions of Entitlement and the Justice Motive'
    • Wenzel, M. (2000), 'Justice and Identity: The Significance of Inclusion for Perceptions of Entitlement and the Justice Motive', Personality and Social Psychology Bulletin, vol. 26, pp. 157-76
    • (2000) Personality and Social Psychology Bulletin, vol , vol.26 , pp. 157-176
    • Wenzel, M.1
  • 120
    • 0035459136 scopus 로고    scopus 로고
    • 'A Social Categorisation Approach to Distributive Justice: Social Identity as the Link Between Relevance of Inputs and Need for Justice'
    • Wenzel, M (2001 a), 'A Social Categorisation Approach to Distributive Justice: Social Identity as the Link Between Relevance of Inputs and Need for Justice', British Journal of Social Psychology, vol. 40, pp. 315-35
    • (2001) British Journal of Social Psychology , vol.40 , pp. 315-335
    • Wenzel, M.1
  • 121
    • 4143081985 scopus 로고    scopus 로고
    • ' The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers' Identity '
    • Centre for Tax System Integrity Working Paper No. 6, The Australian National University, Canberra
    • Wenzel, M (2001b), ' The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers' Identity ', Centre for Tax System Integrity Working Paper No. 6, The Australian National University, Canberra
    • (2001)
    • Wenzel, M.1
  • 122
    • 2442524494 scopus 로고    scopus 로고
    • 'Principles of Procedural Fairness in Reminder Letters and Awareness of Entitlements: A Prestudy'
    • Centre for Tax System Integrity Working Paper No. 10, The Australian National University, Canberra
    • Wenzel, M (2001c), 'Principles of Procedural Fairness in Reminder Letters and Awareness of Entitlements: A Prestudy', Centre for Tax System Integrity Working Paper No. 10, The Australian National University, Canberra
    • (2001)
    • Wenzel, M.1
  • 124
    • 0036260756 scopus 로고    scopus 로고
    • 'What is Social About Justice? Inclusive Identity and Group Values as the Basis of the Justice Motive'
    • Wenzel, M. (2002), 'What is Social About Justice? Inclusive Identity and Group Values as the Basis of the Justice Motive', Journal of Experimental Social Psychology, vol. 38, pp. 205-18
    • (2002) Journal of Experimental Social Psychology, vol , vol.38 , pp. 205-218
    • Wenzel, M.1
  • 125
    • 85121168141 scopus 로고
    • 'Fairness in Asymmetric Social Dilemmas'
    • in W.B.G. Liebrand, D.M. Messick and H.A.M. Wilke (eds), Pergamon Press, Elmsford
    • Wit, A., Wilke, H. A.M. and Oppewal, H. (1992), 'Fairness in Asymmetric Social Dilemmas', in W.B.G. Liebrand, D.M. Messick and H.A.M. Wilke (eds), Social Dilemmas: Theoretical Issues and Research Findings, Pergamon Press, Elmsford, pp. 183-97
    • (1992) Social Dilemmas: Theoretical Issues and Research Findings , pp. 183-197
    • Wit, A.1    Wilke, H.A.M.2    Oppewal, H.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.