Trust in authorities as a boundary condition to procedural fairness effects on tax compliance
We explored the moderating role of trust in authorities in the positive effect of procedural fairness of the tax office on voluntary compliance with tax authorities. Building on fairness heuristic theory, we predicted that particularly low trust in authorities makes people carefully attend to the fairness with which the tax office enacts procedures. This should result in positive procedural fairness effects on endorsement of norms prescribing taxpaying and, consequently, in voluntary tax compliance, particularly among citizens with low trust in authorities. Results from an experiment and a field study revealed converging support for these predictions. We conclude that high trust in authorities forms an important boundary condition to the effectiveness of procedural fairness as a tool to enhance tax compliance.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
- 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.
- 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.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996.
9610r, Wisconsin Madison - Social Systems.
- Alm, James & Jackson, Betty R. & McKee, Michael, 1993. "Fiscal exchange, collective decision institutions, and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 22(3), pages 285-303, December.
- 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.
- repec:cup:cbooks:9780521876742 is not listed on IDEAS
- 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.
- Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
- Lind, E. Allan & Kray, Laura & Thompson, Leigh, 2001. "Primacy Effects in Justice Judgments: Testing Predictions from Fairness Heuristic Theory," Organizational Behavior and Human Decision Processes, Elsevier, vol. 85(2), pages 189-210, July.
- 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.
- Hite, Peggy A., 1988. "An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance," Journal of Economic Psychology, Elsevier, vol. 9(4), pages 445-466, December.
- Bordignon, Massimo, 1993. "A fairness approach to income tax evasion," Journal of Public Economics, Elsevier, vol. 52(3), pages 345-362, October.
When requesting a correction, please mention this item's handle: RePEc:eee:joepsy:v:31:y:2010:i:1:p:80-91. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.