Social distance and geographical location: management issues for a tax authority
This research note investigates the question of whether taxpayers are more socially distant from the Tax Office in some states than in others. The greater the social distance, the less likely it is that a tax authority will be able to persuade taxpayers to behave in certain ways, the less likely it is that taxpayers will effectively self-regulate their own behaviour, and the less likely it is that taxpayers will fear sanctions imposed by the Tax Office. Social distance is therefore a useful...[Show more]
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