Regulating More Effectively: The Relationship between Procedural Justice, Legitimacy, and Tax Non-compliance

In recent years, a significant number of middle‐income taxpayers have been making use of aggressive tax planning strategies to reduce tax. In many cases, it is unclear whether these are designed and used by taxpayers to minimize tax legally or to avoid tax illegally. Those that are designed to exploit loopholes in tax law need to be dealt with in a way that restores faith and equity to the system. But how can tax authorities best manage taxpayers who may have inadvertently become involved in such illegal tax planning practices? Using longitudinal survey data, it will be shown that attempts to coerce and threaten taxpayers into compliance can undermine the legitimacy of the Tax Office's authority, which in turn can affect taxpayers' subsequent compliance behaviour. Responsive regulation, which is based on principles of procedural justice, will be discussed as an alternative enforcement strategy.     

Playing fair: fairness beliefs and health policy preferences in the United States

Conventional wisdom suggests that the best way to persuade Americans to support changes in health care policy is to appeal to their self-interest - particularly to concerns about their economic and health security. An alternative strategy, framing problems in the health care system to emphasize inequalities, could also, however, mobilize public support for policy change by activating underlying attitudes about the unfairness or injustice of these inequalities. In this article, we draw on original data from a nationally representative survey to describe Americans' beliefs about fairness in the health domain, including their perceptions of the fairness of particular inequalities in health and health care. We then assess the influence of these fairness considerations on opinions about the appropriate role of private actors versus government in providing health insurance. Respondents believe inequalities in access to and quality of health care are more unfair than unequal health outcomes. Even after taking into account self-interest considerations and the other usual suspects driving policy opinions, perceptions of the unfairness of inequalities in health care strongly influence respondents' preferences for government provision of health insurance.     

Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation

A psychological tax contract goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. As a contractual relationship implies duties and rights for each contract party, tax compliance is increased by sticking to the fiscal exchange paradigm between citizens and the state. Citizens are willing to honestly declare income even if they do not receive a full public good equivalent to tax payments as long as the political process is perceived to be fair and legitimate. Moreover, friendly treatment of taxpayers by the tax office in auditing processes increases tax compliance.     

Intergroup fairness biases: Is ours the fairer sex?

These studies were designed to assess ethnocentrism and stereotypes as possible mediators of intergroup fairness biases. In Study 1, subjects wrote fair and unfair behaviors about their own sex (the ingroup) and the opposite sex (the outgroup). More fair and fewer unfair behaviors were written about the ingroup than about the outgroup, supporting the ethnocentric hypothesis. In Study 2, subjects rated the fairness and frequency of random samples of each item type. Half the subjects rated these items as they were originally written, and half rated them with the gender of the actor reversed. Ethnocentrism was evident in ratings of ingroup actors as more fair than outgroup actors when both performed fair behaviors, but this bias was reversed in favor of outgroup actors for ratings of unfair behaviors. In addition, the items written about women were rated more fair than those written about men, and men rated the reversed gender items less fair and less frequent than did women, supporting the influence of gender stereotypes in intergroup fairness biases.     

Affirmative Action in an Institutional Context: The Antecedents of Policy Preferences and Political Support

This study broadens the framework within which the psychology of support for affirmative action policies is examined to include the institutional framework within which such policies are developed and implemented. This broader framework includes concern with electoral support for those who implement affirmative action policies, as well as considering the impact of implementing such policies on the overall legitimacy of government. It also includes evaluations of the fairness of the two key social institutions shaping such policies—government authorities and markets. The results of a survey of Americans suggest that this institutional framework had an important influence on reactions to affirmative action policies that was distinct from direct reactions to policies themselves. In particular, people were more supportive of policies intervening in markets when they believed that markets represented unfair social allocation procedures. Those politicians who supported such policies received greater electoral support when people viewed market procedures as being unfair and when they felt that government decision-making procedures were fair. Evidence suggests that outcomes did not directly shape electoral support or judgments about the legitimacy of government.     

Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance

In a representative UK study (N = 1000) the link between distributive fairness perceptions, outcome favorability, identity, and tax compliance was researched in the context of European transfer payments. Results showed that both forms of tax compliance (i.e., individual and collective EU-tax compliance) were influenced by perceived distributive fairness judgments of EU transfer payments. Fairness itself was related to perceived outcome favorability (i.e., whether their own nation benefits from the EU in financial as well as socio-political terms). Additionally, national identifiers (i.e., people identifying with their own nation, but not with Europe) perceived EU membership as unbeneficial in financial as well as in socio-political terms and thus considered the transfer payments as less fair. Dual identifiers (i.e., people identifying with their own nation and with Europe) perceived the socio-political outcomes from EU membership as more beneficial and thus evaluated the transfer payments as fairer.     

A need for emotionally intelligent policy: Linking tax evasion with higher education funding

Purpose. The current study addresses the issue of discontent at a personal and policy level with higher education and its funding, and its relation to tax compliance among a graduate population. It examines the thesis that discontent with the provision and funding of higher education plays a significant role in lowering tax compliance through the mediational role of shame management and dissociation from authority. Method. Data are taken from the graduates' hopes, visions, and actions survey based on a sample of 447 Australian graduates who recently received their tertiary degrees. Results. Path analysis provides support for the central thesis but also shows additional direct links between (1) dissatisfaction (with university studies) and tax evasion, and (2) having an income‐contingent university debt to repay and tax evasion. Conclusions. This study demonstrates the ways in which the legitimacy of the tax system and the legitimacy of higher education policy are interconnected. Criticisms of government departments acting in tunnel‐visioned ways with regard to the consequences of their actions are magnified in light of the findings of this paper. People take out their frustrations with one part of the government system (higher education funding and service provision) on other parts of the government system (taxation). Communication between these different parts is imperative for effective policy development and implementation.     

Brazilian Adolescents’ Just World Beliefs and Its Relationships with School Fairness,Student Conduct,and Legal Authorities

Prior research has demonstrated that adolescence is a sensitive period to develop their belief in a just world (BJW), both general and personal. Research has found significant relationships between BJW, perceptions of school fairness, student conduct, and perceptions of legal authorities. However, no research has combined these constructs in one model to get a broader picture of how adolescents construct their worldview of fairness and how this influences their compliance with authorities. This study analyzed 475 Brazilian adolescents across three schools. A partially mediated and a mediated model were tested to determine if students’ BJW relate directly or indirectly to student conduct and perceptions of legal authorities through school fairness. The partially mediated model best fit the data. Personal BJW predicted students’ perceptions of the school fairness, which predicted student conduct. General BJW and school fairness predicted adolescents’ perceptions of legal authorities. Perceptions of school fairness are influenced by Personal BJW and are predictive of students’ conduct and opinions of legal authorities. By analyzing multiple constructs simultaneously, this study provides a picture of how these overlapping conceptualizations of justice interact. Students who do not believe their school is fair are less likely to respect and abide by the rules and are more likely to also expect unfair treatment from law enforcement and judicial officials. This study points to the importance of students’ perceptions of justice at school and highlights the far-reaching implications of students who do not perceive or expect justice in their lives.     

An integrated model of perceived unfairness in organizations

Attitudes and behaviors of employees in organizations are influenced by fairness judgments employees make about organizations. A model is presented that proposes (i) when fairness becomes an issue to employees, (ii) how certain rules are chosen to evaluate a situation as fair or unfair, and (iii) the psychological and behavioral reactions that may result from judging something as unfair. The managerial implications of the model are discussed.     

政府促进公平分配权力的体系性思考

对社会财富分配规则进行研究,从中提炼能够统辖所有分配规则的抽象的权力范畴,可以提升有关优化收入分配结构、促进收入公平分配的法律问题的理论研究深度。散见于社会财富三次分配中的货币发行权、公共投资收益权、政府采购决定权以及劳动力定价权、征税权、财政补贴决定权、社会保障支出权、税式支出权等一系列权力,可以提炼为公平分配促进权,包括基础性权能和调控性权能的二重结构,各种权力协调运行有助于促进社会财富公平分配。     

Toward general principles of managerial fairness

The present study identified the principles employees use for judging a broad range of managerial actions. A cross-sectional sample of 44 executives were asked to describe recent fair and unfair treatment in seven areas of management responsibility: planning, staff development, delegating, motivating, coordinating, daily activities, and representing the organization to the public. These responses were coded to yield 16 rules guiding judgments about perceived managerial fairness. Aggregation of these rules yielded six major clusters of fairness concerns. The paper describes these clusters in detail and highlights their potential usefulness to a broader understanding of the complex nature of procedural fairness judgments in organizations.     

公平视阈下公务员收入分配探析

公务员收入分配问题的核心在于实现公务员收入分配的公平性.本文从公平视域出发,将公务员收入分配中存在的问题分为外部公平性缺失和内部公平性缺失两个方面,并从分配制度、监督机制及公务员自身三个层面探讨了问题产生的根源,并在此基础上提出了实现公务员收入分配公平性的对策.     

Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre- and Post-TRA Compliance Attitudes*

The Tax Reform Act of 1986 rewrote the federal income tax code, bringing it closer to policy professionals' vision of what constitutes an equitable and efficient income tax. Research on tax compliance suggests the law might have affected taxpayer compliance in three ways: by reducing opportunities to overstate deductions, by changing perceptions of fairness, and by altering tax liabilities. Changes in taxpayer perceptions, attitudes, and noncompliance intentions were examined in three bodies of survey data, each containing pre-and post-reform data from independent samples of the same population. The results show an improved normative climate for taxpayer compliance and point to both the feasibility and the importance of examining the effects of substantive tax policies on taxpayer perceptions, attitudes, and behavioral intentions.     

和谐社会中的经济法

本文以社会主义和谐社会构建为背景,阐述了经济法的公平理念是机会公平与结果公平,形式公平与实质公平的统一。在具体制度安排方面,从财政制度、税收制度、社会保障制度、市场竞争制度四个方面进行了论述。     

跨国公司转移定价及我国的税制对策

在我国的许多跨国公司滥用转移定价,以实现其市场目标。这不仅给我国带来了巨大的税收损失,而且也破坏了公平的税收环境,给中国的正常经济活动造成了很大的利益损失。这就要求中国政府必须有效地防范外方投资者利用转移定价避税。     

中国企业所得税法的改革趋向

中国企业所得税法的根本性改革是税法改革的重点。它直接关系到中央与地方,政府与企业,企业与企业之间权益的合理调整。构建公司所得税法是改革的目标。围绕这个目标,改革应通过合理配置税权增强中央的宏观调控权和地方对公共产品的供给能力,通过降低税率提高税收的效率,通过合理配置优惠政策,实现企业公平竞争和经济社会协调发展。同时,选择科学的税法理论、正确的税收政策与社会发展背景作为分析框架,是达到企业所得税法改革的目标的较好路径。     

Punishment,Fair Play and the Burdens of Citizenship

The fair-play theory of punishment claims that the state is justified in imposing additional burdens on law-breakers, to remove the unfair advantage the latter have enjoyed by disobeying the law. From this perspective, punishment reestablishes a fair distribution of benefits and burdens among all citizens. In this paper, I object to this view by focusing on the case of civil disobedience. I argue that the mere illegality of this conduct is insufficient to establish the agent’s unfair advantage over his lawabiding fellows, hence the imposition of additional burdens upon him through legal punishment. I articulate a broader account of citizens’ fair-play duties, able to capture disobedience as well as obedience to the law. While claiming that some law-breakers may not be treated as free-riders, I also gesture at the fact that some law-obeying citizens may not be ‘playing fair’: in some cases, a failure to engage in civil disobedience represents a failure to do one’s own part within the cooperative scheme of society.

     

Sharing the Fruit of Labor: Flexible Application of Justice Principles in an Ultimatum Game with Joint-Production

Individuals often need to negotiate how to distribute jointly produced goods—equally (e.g., 50:50) or equitably (e.g., proportionally to their contributions). We examined whether people have stable preferences, or whether they switch between equality and equity in different situations. Pairs of anonymous participants first produced a common pie, and then distributed it in an ultimatum game. Results suggest that individuals apply different justice principles depending on their contribution. When they produced less than 50%, proposers divided the pie equally. However, when they produced more than 50%, their offers fell between equality and equity. Responders’ ratings of fairness and satisfaction varied similarly; with low production, equality was preferred, whereas with high production, equity was preferred. Nevertheless, equal and equitable offers were generally accepted, and only outright unfair offers were rejected. This suggests that individuals are relatively flexible about which justice principle should be applied, but punish proposers whose offers violate both principles.     

A Self-Activation Hypothesis of Affective Reactions to Fair and Unfair Events: Evidence for Supraliminal and Subliminal Processes

Building and extending on justice theories and work on self-regulation, the current paper proposes a self-activation hypothesis of affective reactions to fair and unfair events, stating that in circumstances in which people’s selves are activated, stronger affective reactions to fair and unfair events are more likely, compared to circumstances in which people’s selves are not or less strongly activated. Findings of two experiments indeed show that simply activating the self (supraliminally or even subliminally) amplifies affective reactions to fair and unfair procedures (Experiment 1) and fair and unfair outcomes (Experiment 2). These findings thus reveal the important role of activation of the self for understanding fairness reactions. In the discussion, we note the relevance of our self-activation hypothesis for insights into different accounts formulated in the justice domain.     

The Interplay Between Greed,Efficiency, and Fairness in Public-Goods Dilemmas

The Greed–Efficiency–Fairness hypothesis (H. A. M. Wilke, In European Review of Social Psychology, Wiley, New York, Vol. 2, pp. 165–187, 1991) states that people in resource dilemmas are greedy and wish to defect, but that greed is constrained by preferences for efficient resource use and fair distributions. This paper reviews research where the GEF hypothesis was generalized to public-goods dilemmas. Results from both surveys and experiments on people's willingness to contribute to resources for social services were interpreted in light of the GEF hypothesis. Whereas earlier research on social dilemmas and fairness considerations have focused on the correlation between estimated fair and actual cooperation rates, the present results provide an extension where cooperation rates are influenced by perceived fairness of how a resource is distributed. Two experiments contribute further insights into the interplay, in terms of effects on cooperation, between greed, efficiency, and fairness. The collective consequences of individual choices were either highlighted or not (Experiment 1) and the outcome structure in prior social dilemma tasks was either collectively or individually framed (Experiment 2). These manipulations influenced (a) cooperation rates and (b) the extent to which decisions were based on greed, efficiency, or fairness.