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The multiplicity of taxpayer identities and their implications for tax ethics

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: The multiplicity of taxpayer identities and their implications for tax ethics
Author(s): Wenzel, Michael
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
Keywords: tax compliance;ethics;social factors;norms;legitmacy;identity;taxpayer;Australia
Publisher: Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Series/Report no.: Working paper (Centre for Tax System Integrity) ; no. 73
It is argued that many social factors (ethics, norms, legitimacy) affecting tax compliance derive their meaning and potency from taxpayers’ identities, the way they position themselves socially relative to other taxpayers, and the tax authority. Study 1 explored how 1200 Australians categorised themselves spontaneously in the tax context. Study 2 used survey data from 965 Australians to investigate what implications different identities (personal, subgroup, national) have for tax ethical attitudes. An inclusive identity in terms of one’s nation was related to attitudes most conducive to tax compliance. It is concluded that the concept of identity is key to responsive regulation.
ISBN: 0 642 76873 0
ISSN: 1444-8211


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