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Deterrence, Coping Styles and Defiance

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  • Valerie Braithwaite
  • Monika Reinhart

Abstract

Deterrence can boost compliance with tax authorities or undermine it depending on whether taxpayers cope with the threat of taxation through thinking morally, or feeling oppressed, or taking control of the tax they pay. When feeling oppressed dominates thinking morally in response to deterrence, resistant defiance is expressed. When taking control and feeling oppressed dominate thinking morally, dismissive defiance is expressed. Longitudinal data show that perceived deterrence predicts lower tax evasion. Over and above this prediction is the finding that dismissive defiance (which can increase or decrease with deterrence) predicts higher tax evasion. Deterrence needs to be used judiciously. If deterrence promotes dismissive defiance through being seen as too weak or too oppressive, deterrence may prove counterproductive.

Suggested Citation

  • Valerie Braithwaite & Monika Reinhart, 2013. "Deterrence, Coping Styles and Defiance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 439-468, December.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201312)69:4_439:dcsad_2.0.tx_2-6
    DOI: 10.1628/001522108X675665
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    References listed on IDEAS

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    1. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    2. Braithwaite, John, 2005. "Markets in Vice, Markets in Virtue," OUP Catalogue, Oxford University Press, number 9780195222012.
    3. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
    4. Valerie Braithwaite, 2009. "Defiance in Taxation and Governance," Books, Edward Elgar Publishing, number 12542.
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    Cited by:

    1. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).

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    More about this item

    Keywords

    compliance; coping; deterrence; moral obligation; defiance;
    All these keywords.

    JEL classification:

    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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