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The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity

Wenzel, Michael


While previous research has yielded evidence for the impact of justice perceptions on tax compliance, the findings were not always consistent. The present paper suggests a more differentiated view on the basis of two congenial justice theories. These theories argue that taxpayers are more concerned about procedural and distributive justice, and less about personal outcomes, when they identify strongly with the inclusive category within which procedures and distributions apply. Regression...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper
Source: Journal of Applied Psychology
DOI: 10.1037//0021-9010.87.4.629


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