Understanding taxpayer attitudes through understanding taxpayer identities

Taxing Democracy: Understanding Tax Avoidance and Evasion

Volumn , Issue , 2017, Pages 71-92

  Taylor, Natalie ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85073179022     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (64)

1. Allingham, M. and Sandmo, A (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, vol. I, pp. 323-38
2. Aim, J. (1991), 'A Perspective on the Experimental Analysis of Taxpayer Reporting', The Accounting Review, vol. 66, pp. 577-93
3. Andreoni, J., Erard, B. and Feinstein, J. (1998), 'Tax Compliance', Journal of Economic Literature, vol. 36, pp. 818-60
4. Baldry, J.C. (1987), 'Income Tax Evasion and the Tax Schedule: Some Experimental Results', Public Finance, vol. 42, pp. 357-83
5. Beck, P.J., Davis, J.S. and Jung, W. (1991), Experimental Evidence on Taxpayer Reporting Under Uncertainty', Accounting Review, vol. 66(3), pp. 535-58
6. Beck, P.J. and Jung, W. (1989), 'Taxpayers' Reporting Decisions and Auditing Under Information Asymmetry', Accounting Review, vol. 64(3), pp. 468-87
7. Biner, P.M. (1988), 'Effects of Cover Letter Appeal and Monetary Incentives on Survey Response: A Reactance Theory Application', Basic and Applied Social Psychology, vol. 9, pp. 99-106
8. Blumenthal, M., Christian, C. and Slemrod, J. (1998), 'The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota', National Bureau of Economic Research Working Paper No. 6575, Cambridge
9. Blumenthal, M., Christian, C. and Slemrod, J (2001), 'Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota', National Tax Journal, vol. 54(1), pp.125-38
10. Braithwaite, V. (Chapter I, this volume), 'A New Approach to Tax Compliance'
11. Braithwaite, V. (Chapter 2, this volume), 'Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions'
12. 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
13. Braithwaite, V. and Braithwaite, J. (2001), 'An Evolving Compliance Model for Tax Enforcement', in N. Shover and J.P. Wright (eds), Crimes of Privilege, Oxford University Press, New York, pp. 405-19
14. Braithwaite, V., Braithwaite, J., Gibson, D. and Makkai, T. (1994), 'Regulatory Styles, Motivational Postures and Nursing Home Compliance', Law and Policy, vol. 16, pp. 363-94
15. Brehm, S.S. and Brehm, J.W. (1981), Psychological Reactance: A Theory of Freedom and Control, Academic Press, New York
16. Christensen, A. and Hite, P. (1997), 'A Study of the Effect of Taxpayer Risk Perceptions on Ambiguous Compliance Decisions', The Journal of the American Taxation Association, vol. 19, pp. 1-18
17. Ellemers, N., van Rijswijk, W., Bruins, J. and de Gilder, D. (1998), 'Group Commitment as a Moderator of Attributional and Behavioural Responses to Power Use', European Journal of Social Psychology, vol. 28, pp. 555-73
18. Fischer, C.M., Wartick, M. and Mark, M.M. (1992), 'Detection Probability and Taxpayer Compliance: A Literature Review', Journal of Accounting Literature, vol. II, pp.l-46
19. Fieiss, J.L. (1981), Statistical Methods for Rates and Proportions (2'd ed), John Wiley and Sons, New York
20. Grasmick, H. and Scott, W. (1982), 'Tax Evasion and Mechanisms of Social Control: A Comparison with Grand and Petty Theft', Journal of Economic Psychology, vol. 2, pp. 213-30
21. Haslam, S.A. (2001), Psychology in Organizations: The Social Identity Approach, Sage, London
22. Haslam, S.A., McGarty, C. and Reynolds. K.J. (1999), The Role of Self-categorization in the Interpretation of Power Use, unpublished manuscript, The Australian National University, Canberra
23. Hogg, M.A. (1993), 'Group Cohesiveness: A Critical Review and Some New Directions', in W. Stroebe and M. Hewstone (eds), European Review of Social Psychology (Vol. 4), John Wiley and Sons, Chichester, pp. 85-111
24. House of Representatives Select Committee on the Print Media (1992), Report from the House of Representatives Select Committee on the Print Media News & Fair Facts: The Australian Print Media Industry, Australian Government Publishing Service, Canberra
25. Internal Revenue Service (1997), 'The Individual Income Tax Gap and Accounts Receivable', IRS Fact Sheet, #FS-97-14, http://www.unclefed.com/Tax~News/1997/Nrfs97-14.html
26. James, S. and Nobes, C. (1998), The Economics ofTaxation: Principles, Policy and Practice, Prentice Hall, New York
27. Kinsey, K. (1984), 'Survey Data on Tax Compliance: A Compendium and Review', American Bar Foundation Working Paper #8716, American Bar Foundation, Chicago
28. Kirchler, E. (1998), 'Differential Representations of Taxes: Analysis of Free Associations and Judgments of Five Employment Groups', Journal of Socio-Economics, vol. 27, pp. 117-31
29. Klepper, S. and Nagin, D. (1989), 'The Anatomy ofTax Evasion', Journal of Law, Economics, and Organisation, vol. 5( 1), pp. 1-24
30. Long, S. and Swingen, J. (1991), 'Taxpayer Compliance: Setting New Agendas for Research', Law and Society Review, vol. 25, pp. 637-83
31. Lupfer, M.B., Weeks, K.P., Doan, K.A. and Houston, D.A. (2000), 'Folk Conceptions of Fairness and Unfairness', European Journal ofSocial Psychology, vol. 30, pp. 405-28
32. Mason, L. and Mason, R. (1992), 'A Moral Appeal for Taxpayer Compliance: The Case for a Mass Media Campaign', Law and Policy, vol. 14, pp. 381-99
33. McGraw, K.M. and Scholz, J. T. (1991), Appeals to Civic Virtue Versus Attention to Selfinterest: Effects on Tax Compliance', Law and Society Review, vol. 25, pp. 471-98
34. Mearns, M. and Braithwaite, V. (2001), 'The Community Hopes, Fears and Actions Survey: Survey Method, Sample Representativeness and Data Quality', Centre for Tax System Integrity Working Paper No. 4, The Australian National University, Canberra
35. Moser, D. V., Evans, 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
36. Porcano, T. and Price, C. (1993), 'The Effects of Social Stigmatization on Tax Evasion', Advances in Taxation, vol. 5, pp. 197-217
37. Reicher, S. and Hopkins, N. (1996), 'Seeking Influence through Characterizing Selfcategories: An Analysis of Anti-abortionist Rhetoric ', British Journal of Social Psychology, vol. 35, pp. 297-311
38. Roberts, M.L. and Hite, P.A. (1994), ' Progressive Taxation, Fairness, and Compliance', Law and Policy, vol. 16, pp. 27-47
39. Roth, J., Scholz, J. and Witte, A (1989), Taxpayer Compliance (Vol. 1), University of Pennsylvania Press, Philadelphia
40. Schisler, D. (1994), ' An Experimental Examination of Factors Affecting Tax Preparers' Aggressiveness: A Prospect Theory Approach', The Journal of the American Tax Association, vol. 16, pp. 124-42
41. Schwartz, R. and Orleans, S. (1967), 'On Legal Sanctions', University ofChicago Law Review, vol. 25, pp. 274-300
42. Smith, H.J. and Tyler, T.R. (1996), 'Justice and Power: When will Justice Concerns Encourage the Advantaged to Support Policies which Redistribute Economic Resources and the Disadvantaged to Willingly Obey the Law?' European Journal of Social Psychology, vol. 26, pp. 171-200
43. Song, Y. and Yarbrough, T.E. (1978), 'Tax Ethics and Taxpayers ' Attitudes: A Survey', Public Administration Review, vol. 38, pp. 442-52
44. Spicer, M.N. (1975), 'New Approaches to the Problem of Tax Evasion', British Tax Review, vol. 3, pp. 152-54
45. Tajfel, H. and Turner, J.C. (1986), 'The Social Identity Theory of Intergroup Behavior', in S. Worchel and W.G. Austin (eds), Psychology of Intergroup Relations, Nelson-Hall, United States of America, pp. 7-24
46. Taylor, N. and McGarty, C. (2001), 'The Role of Subjective Group Memberships and Perceptions of Power in Industrial Conflict', Journal of Community and Applied Social Psychology, vol. 11, pp. 389-93
47. Turner, J.C. (1985), 'Social Categorization and the Self-concept: A Social Cognitive Theory of Group Behavior', in E.J. Lawler (ed), Advances in Group Processes (Vol. 2), JAI Press, Greenwich, pp. 77-122
48. Turner, J.C. (1991), Social Influence, Open University Press, United Kingdom
49. Turner, J.C. and Haslam, S.A. (2001), 'Social Identity, Organizations and Leadership', in M.E. Turner (ed), Groups at Work: Advances in Theory and Research, Erlbaum, Hillsdale, pp. 25-65
50. Turner, J.C. and Oakes, P.J. (1997), 'The Socially Structured Mind', in C. McGarty and S.A. Haslam (eds), The Message ofSocial Psychology, Blackwell Publishers, Oxford, pp. 355-73
51. Turner, J.C., Hogg, M.A., Oakes, P.J., Reicher, S.D. and Wetherell, M.S. (1987), Rediscovering the Social Group: A Self-categorization Theory, Basil Blackwell, Oxford
52. Tyler, T.R. (1990), Why People Obey the Law, Yale University Press, New Haven
53. Tyler, T.R. (1998), 'Trust and Democratic Governance', in V. Braithwaite and M. Levi (eds), Trust and Governance, Russell Sage Foundation, New York, pp. 269-94
54. Tyler, T.R. (2001), 'Social Justice', in R. Brown and S. Gaertner (eds), Blackwell Handbook of Social Psychology: Intergroup Processes, Blackwell, Oxford, pp. 344-64
55. Tyler, T.R. and Degoey, P. (1996), Trust in Organizational Authorities: The Influence of Motive Attributions on Willingness to Accept Decisions', in R. Kramer and T.R. Tyler (eds), Trust in Organizations, Sage, Thousand Oaks, pp. 331-56
56. Tyler, T.R. and Lind, E.A. (1992), 'A Relational Model of Authority in Groups', in M.P. Zanna (ed), Advances in Experimental Social Psychology (Vol. 25), Academic Press, New York, pp. 115-91
57. 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, Lawrence Erlbaum Associates, New Jersey, pp. 223-64
58. Tyler, T.R., Boeckmann, R.J., Smith, H.J. and Huo, Y.J. (1997), Social Justice in a Diverse Society, Westview, Boulder
59. Walker, I. and Mann, L. (1987), 'Unemployment, Relative Deprivation and Social Protest', Personality and Social Psychology Bulletin, vol. 13, pp. 275-83
60. Webley, P. (1987), 'Audit Probabilities and Tax Evasion in a Business Simulation', Economic Letters, vol. 25(3), pp. 267-70
61. Wenzel, M. (Chapter 3, this volume), 'Tax Compliance and the Psychology of Justice: Mapping the Field'
62. 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
63. Wenzel, M. (2001), ·Misperceptions of Social Norms about Tax Compliance (I): A Prestudy', Centre for Tax System Integrity Working Paper No. 7, The Australian National University, Canberra
64. Worsham, R.G. (1996), The Effect of Tax Authority Behavior on Taxpayer Compliance: A Procedural Justice Approach', The Journal of the American Taxation Association, vol. 18(2), pp. 19-39