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A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability

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  • Verboon, Peter
  • van Dijke, Marius

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  • Verboon, Peter & van Dijke, Marius, 2007. "A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 704-727, December.
    • Handle: RePEc:eee:joepsy:v:28:y:2007:i:6:p:704-727
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    1. Benno Torgler, 2002. "Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 16(5), pages 657-683, December.
    2. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April.
    3. Lars P. Feld & Bruno S. Frey, 2002. "Trust breeds trust: How taxpayers are treated," Economics of Governance, Springer, vol. 3(2), pages 87-99, July.
    4. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    5. James Alm & Gary H. McClelland & William D. Schulze, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-171, May.
    6. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
    7. Evans, Martin G., 1985. "A Monte Carlo study of the effects of correlated method variance in moderated multiple regression analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 36(3), pages 305-323, December.
    8. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
    9. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    10. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
    11. Cohen-Charash, Yochi & Spector, Paul E., 2001. "The Role of Justice in Organizations: A Meta-Analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 86(2), pages 278-321, November.
    12. Kim, Chung K. & Evans III, John H. & Moser, Donald V., 2005. "Economic and equity effects on tax reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 609-625.
    13. Bordignon, Massimo, 1993. "A fairness approach to income tax evasion," Journal of Public Economics, Elsevier, vol. 52(3), pages 345-362, October.
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    15. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    16. de Juan, Ana & Lasheras, Miguel A & Mayo, Rafaela, 1994. "Voluntary Tax Compliant Behavior of Spanish Income Tax Payers," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 90-105.
    17. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742.
    18. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
    19. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    20. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
    21. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-171.
    22. Calderwood, Gary & Webley, Paul, 1992. "Who responds to changes in taxation? The relationship between taxation and incentive to work," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 735-748, December.
    23. Torgler, Benno, 2002. "Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 16(5), pages 657-683, December.
    24. Wenzel, Michael, 2005. "Motivation or rationalisation? Causal relations between ethics, norms and tax compliance," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 491-508, August.
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    1. Serdar ÇİÇEK & Hüseyin Güçlü ÇİÇEK & Elif Ayşe ŞAHİN-İPEK, 2019. "Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies," Sosyoekonomi Journal, Sosyoekonomi Society.
    2. Olanrewaju Salam, Mudathir, 2019. "Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 43-63, September.
    3. Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
    4. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2020. "Tax Fairness: Conceptual Foundations and Empirical Measurement," Journal of Business Ethics, Springer, vol. 162(3), pages 487-503, March.
    5. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    6. van Dijke, Marius & Verboon, Peter, 2010. "Trust in authorities as a boundary condition to procedural fairness effects on tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(1), pages 80-91, February.
    7. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2021. "The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance," Journal of Business Ethics, Springer, vol. 172(1), pages 101-114, August.
    8. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
    9. Jonathan Farrar & Steven E. Kaplan & Linda Thorne, 2019. "The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions," Journal of Business Ethics, Springer, vol. 154(1), pages 167-180, January.
    10. Aktaş Güzel, Sonnur & Özer, Gökhan & Özcan, Murat, 2019. "The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 78(C), pages 80-86.
    11. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
    12. Jonathan Farrar & Tisha King, 2023. "To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance," Journal of Business Ethics, Springer, vol. 183(1), pages 289-311, February.
    13. Nur Sayidah & Sri Suryaningsum & Sri Luna Murdianingrum & Aminullah Assagaf & Hadi Sugiyanto, 2020. "The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 116-128, December.

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