Can Justice and Shame Deter an Escalation in Tax Evasion

Bibliographic Data

ID11228559
AuthorsEliza Ahmed (corresponding author), Valerie Braithwaite (0000-0003-0708-1416)
Year2003
Volume38
Issue3
Pages391-412
Publication date2003-08-01
Open AccessYes
TypeARTICLE
VenueAustralian Journal of Social Issues (JOURNAL)
Journal identifiersISSN: 0157-6321 • E-ISSN: 1839-4655
PublisherWiley (PUBLISHER • GB)
DOI10.1002/j.1839-4655.2003.tb01152.x
OpenAlexW2267550065
LanguageEN
Citations received1
References cited12

This study examines the roles that justice and shame management play in deterring escalation in tax evasion. Data were taken from the Graduates' Hopes, Visions and Actions Survey based on a sample of 447 Australian graduates who recently received their tertiary degrees. Path analysis reveals that both justice variables (societal and personal) indirectly affect tax non‐compliance through shame (or lack thereof). Injustice brings about a significant increase in unacknowledged shame which, in turn, leads to increased tax evasion. The path to tax evasion is also mediated by an attitude condoning non‐compliance, and dissociation. Of considerable interest is the finding that personal injustice, in contrast to societal injustice, has a direct link to tax evasion. The results of the study demonstrate that felt injustice triggers both emotional and cognitive responsiveness, and works to undermine moral obligation in tax compliance

Evasion (ethics · Injustice · Moral obligation · Political science · Procedural justice · Shame · COVID-19 Pandemic Impacts · Employment and Welfare Studies · Law · Medicine · Psychology · Social Psychology · Taxation and Compliance Studies

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