The multiplicity of taxpayer identities and their implications for tax ethics

Michael Wenzel

    Research output: Contribution to journalArticle

    Abstract

    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.
    Original languageEnglish
    Pages (from-to)31-50
    JournalLaw and Policy
    Volume29
    Issue number1
    DOIs
    Publication statusPublished - 2007

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