The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics
Dados Bibliográficos
| ID | 6090446 |
|---|---|
| Autores | Michael Wenzel (0000-0003-2839-9482, Flinders University, autor correspondente) |
| Ano | 2007 |
| Volume | 29 |
| Fascículo | 1 |
| Páginas | 31-50 |
| Data de publicação | 2007-01-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Law & Policy (JOURNAL) |
| Identificadores do periódico | ISSN: 0265-8240 • E-ISSN: 1467-9930 |
| Editora | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1467-9930.2007.00244.x |
| OpenAlex | W2152165736 |
| Idioma | EN |
| Citações recebidas | 27 |
| Referências citadas | 67 |
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. Based on survey data from 965 Australians, the present study investigates taxpayers’ identities at three different levels of inclusiveness (personal, subgroup, and national identity) and their implications 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
Business · Business ethics · Compliance (psychology · Economics · Identity (music · Law and economics · Legitimacy · Meaning (existential · Political science · Position (finance · Positive economics · Public economics · Public relations · Social group · Social identity theory · Sociology · Taxpayer · Corruption and Economic Development · Law · Psychology · Regulation and Compliance Studies · Social Psychology · Taxation and Compliance Studies
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| Obras citantes distintas | 27 |
|---|---|
| Citações por ano | 1,42 |
| Intervalo de citações | 2007 - 2024 (18) |
| Velocidade de citação | recent |
| Altamente citado | Não |
| Tipos de citação | Neutras: 27 |