Social distance and geographical location: management issues for a tax authority

Date

2003

Authors

Reinhart, Monika
McCrae, Jason
Braithwaite, Valerie

Journal Title

Journal ISSN

Volume Title

Publisher

Abstract

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 concept for tax authorities to understand.

Description

Keywords

resistance, capitulation, behaviour, social distance, commitment, tax authority, game playing, taxpayers, urban, Tax Office, disengagement, rural

Citation

Source

Type

Working/Technical Paper

Book Title

Entity type

Access Statement

License Rights

DOI

Restricted until