Deterrence, coping styles and defiance

Valerie Braithwaite, Monika Reinhart

    Research output: Contribution to journalArticle

    Abstract

    Deterrence can boost compliance with tax authorities or undermine it depending on whether taxpayers cope with the threat of taxation through thinking morally, or feeling oppressed, or taking control of the tax they pay. When feeling oppressed dominates th
    Original languageEnglish
    Pages (from-to)439-468
    JournalFinanzArchiv
    Volume69
    Issue number4
    DOIs
    Publication statusPublished - 2013

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