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Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason‐based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason‐based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. 相似文献
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Katharina Luise Meissner 《Asia Europe Journal》2016,14(3):319-336
In 2007, the European Union (EU) and the Association of the Southeast Asian Nations (ASEAN) started interregional negotiations on a free trade agreement, which failed 2 years later. Relying on document analysis and elite interviews with officials from the EU and ASEAN’s members, this article addresses why and the extent to which the interregional negotiations failed. By rooting the theoretical model in a power-based approach, the analysis demonstrates that the EU has attempted to secure its economic and regulatory power in Southeast Asia. In striving for such power, interregionalism was initially the intuitive way because the EU perceived ASEAN as a cohesive bloc. However, the EU’s ambitious vision for comprehensive agreements clashed with the actual heterogeneity of ASEAN member states. The failure of the interregional approach is, thus, a result of the EU’s delicate balance between political and economic interests in Southeast Asia, which it pursues with trade-specific issues. 相似文献
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Regulatory capabilities: A normative framework for assessing the distributional effects of regulation 下载免费PDF全文
This paper develops the normative concept of “regulatory capabilities.” It asserts that nobody – individuals, groups, or entities – should be subjected to a regulatory regime without some freedom to determine its nature. Self‐determination in this context means the ability to accept or reject a regulatory regime imposed by others or to develop viable alternative approaches. We use the term “regulatory capabilities” to capture the importance of enabling conditions for regulatory self‐determination. This is particularly important in the transnational context where private, hybrid public–private, and public actors compete for influence, shape domestic regulation, and, in doing so, limit the scope for democratic self‐governance. In short, this paper seeks to contribute to the general debate on the normative foundations of and the requisite conditions for transnational regulation and governance. 相似文献
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Our article analyzes the determinants of local growth control decisions, which are modeled as the result of a political struggle between different groups of voters and organized lobbies. We show that under specific hypotheses, a higher homeownership rate can induce lower levels of controls. Considering residential choices as endogenous to growth control policies, the local decisions to control growth become strategically interdependent. Assuming imperfect mobility, we show that a spatial econometric specification can be directly derived from our theoretical model. Our empirical analysis concerning the determinants of the “taxe locale d’équipement”, a French local development tax, is thus naturally based on spatial econometrics. Its results confirm the major predictions of our model. 相似文献
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