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Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms

  • Kristina Murphy

    ()

    (Faculty of Arts, Deakin University)

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    The aim of regulatory enforcement is to gain future compliance from offenders. At the same time, enforcement practices should not result in the alienation of those they come into contact with. In an area such as taxation, like in many other regulatory contexts, the behaviour being regulated is continuous and fundamental to the long-term health of the community. In such a regulatory context, the goal should therefore be to secure long-term voluntary compliance. This chapter will present an argument for why deterrence-based enforcement strategies might be counterproductive in meeting these goals. Using survey data collected from a group of 652 tax offenders, it will be suggested that a process-based model of regulation—one which places persuasion and fair treatment in the foreground of a regulatory enforcement encounter—offers much promise in the regulation of taxpayer behaviour.

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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0731.pdf
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    Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0731.

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    Length: 24 pages
    Date of creation: 01 Dec 2007
    Date of revision:
    Handle: RePEc:ays:ispwps:paper0731
    Contact details of provider: Phone: 404-413-0235
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    Web page: http://aysps.gsu.edu/isp/index.html

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    1. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
    2. 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.
    3. Dubin, Jeffrey A & Graetz, Michael J & Wilde, Louis L, 1987. "Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance," American Economic Review, American Economic Association, vol. 77(2), pages 240-45, May.
    4. Frey, Bruno S, 1997. "A Constitution for Knaves Crowds Out Civic Virtues," Economic Journal, Royal Economic Society, vol. 107(443), pages 1043-53, July.
    5. Ernst Fehr & Bettina Rockenbach, 2003. "Detrimental effects of sanctions on human altruism," Microeconomics 0305007, EconWPA.
    6. Erard, Brian & Feinstein, Jonathan S, 1994. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 70-89.
    7. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
    8. Dubin, Jeffrey A. & Wilde, Louis L., 1988. "An Empirical Analysis of Federal Income Tax Auditing and Compliance," National Tax Journal, National Tax Association, vol. 41(1), pages 61-74, March.
    9. Luigi Bosco & Luigi Mittone, 1994. "Tax evasion and moral constraints: some experimental evidence," Department of Economics Working Papers 9402, Department of Economics, University of Trento, Italia.
    10. 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 141-71.
    11. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
    12. Reckers, Philip M.J. & Sanders, Debra L. & Roark, Stephen J., 1994. "The Influence of Ethical Attitudes on Taxpayer Compliance," National Tax Journal, National Tax Association, vol. 47(4), pages 825-36, December.
    13. Marsha Blumenthal & Charles Christian & Joel Slemrod, 1998. "The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota," NBER Working Papers 6575, National Bureau of Economic Research, Inc.
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