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The role of occupational taxpaying cultures in taxpaying behaviour and attitudes

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  • Ashby, Julie S.
  • Webley, Paul
  • Haslam, Alexander S.

Abstract

Many individuals embark on their careers as tax novices and become acculturated into their occupational sector's taxpaying culture (i.e. its norms and values) over time. This paper uses a social identity framework to investigate whether perceptions of occupational taxpaying culture and related variables influence not only self-reported tax compliance, and tax minimization, but also how taxpayers position themselves in relation to the tax office. A questionnaire study (N=511) with an Australian sample measured the way in which participants perceived their occupational taxpaying culture. Linear and logistic hierarchal regression analyses revealed that occupational taxpaying culture is important in explaining stances towards the tax office and tax minimization, even when more "traditional" economic tax variables (e.g., deterrence) are included. However, a more refined measure of culture is needed to determine the role that taxpaying culture plays in tax compliance. The analyses also indicate that the relationship between occupational identity and taxpaying culture is complex. Overall, we build a case for an integrated approach that marries traditional variables with social and cultural ones.

Suggested Citation

  • Ashby, Julie S. & Webley, Paul & Haslam, Alexander S., 2009. "The role of occupational taxpaying cultures in taxpaying behaviour and attitudes," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 216-227, April.
  • Handle: RePEc:eee:joepsy:v:30:y:2009:i:2:p:216-227
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    References listed on IDEAS

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    Cited by:

    1. Lozza, Edoardo & Carrera, Sonia & Bosio, A. Claudio, 2010. "Perceptions and outcomes of a fiscal bonus: Framing effects on evaluations and usage intentions," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 400-404, June.
    2. Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
    3. 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.
    4. Korndörfer, Martin & Krumpal, Ivar & Schmukle, Stefan C., 2014. "Measuring and explaining tax evasion: Improving self-reports using the crosswise model," Journal of Economic Psychology, Elsevier, vol. 45(C), pages 18-32.
    5. repec:eee:joepsy:v:62:y:2017:i:c:p:63-71 is not listed on IDEAS
    6. Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 400-406, June.
    7. Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.

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