Fear and caring: Procedural justice,trust, and collective identification as antecedents of voluntary tax compliance

We investigated the interactive roles of procedural justice of the tax authority, trust in the tax authority, and identification with the nation in predicting voluntary tax compliance. Drawing from fairness heuristic theory and relational models of justice, we predicted that the relationship between procedural justice and voluntary tax compliance that has been found particularly among citizens with low (vs. high) trust in the tax authorities is restricted to citizens who weakly (vs. strongly) identify with the nation. The results of a field study with samples of Ethiopian and US taxpayers as respondents largely support our predictions. This research integrates the role of important and well-studied social psychological factors that shape voluntary tax compliance and reveals support for the hypothesis in a developing (i.e., Ethiopia) and a developed (i.e., US) nation – nations with strongly divergent tax climates.     

Power,justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners

We explored the moderating roles of legitimate and coercive power held by the tax authority in the relationship between procedural justice, trust in the tax authority, and voluntary tax compliance. Drawing from fairness heuristic theory and the slippery slope framework of tax compliance, we predicted that procedural justice fosters voluntary tax compliance, particularly when legitimate power of the tax authority is low and when coercive power of the authority is high. Moreover, we predicted that these interactive effects are mediated by (cognition-based) trust. Finally, we predicted that coercive power of the tax authority is positively related with enforced tax compliance. The results of a field study among Ethiopian business owners supported most predictions. This research is among the first to integrate social–psychological and deterrence-related factors to understand tax compliance behavior in a developing country.     

Distributive justice: an ordering of priorities. A comparative analysis of European opinions

As far as distributive justice is concerned, an important issue is to know whether the different principles by which a given distribution of goods is judged fair or unfair are exclusive or complementary. The European Values Survey carried out in 1999 shows clearly the priorities of Europeans in this matter. The first concerns the guarantee that ‘basic needs are met for all’, then comes ‘recognizing people on their merits’ and finally ‘eliminating big inequalities in income’. The consensus on this hierarchy is not altered by national, demographical, social, economic or political divisions. These different divisions do indeed influence opinions on each criterion, but, with very few exceptions, they are not sufficient to upset this order of priorities. Thus, the usual applied principles of distributive justice do not define competing spheres. Their nested (or ‘lexical’) order is compatible with the purely procedural condition of ‘equal liberty’.     

Procedural (in)justice,emotions, and compliance

The procedural justice model has become widely recognized as a key crime prevention and reduction strategy, spurring its adoption across police agencies throughout the United States in an effort to address mounting concerns regarding police use of force. Recent critiques, however, have called attention to the need for greater examination of potential contributing factors that are underdeveloped in investigations of the procedural justice model, including the role of emotions. This article takes stock of interdisciplinary advancements to critically examine scholarly investigations exploring associations between procedural (in)justice, emotions, and compliance behaviors within the context of police-citizen interactions. In doing so, continued gaps are identified. Lastly, this article concludes by identifying future pathways and recommendations for the scholarly advancement of our understanding of emotions and their continued relevance to the procedural justice model.     

Distributive justice revisited: A reconceptualization and an empirical test

Research on distributive justice has classified allocative standards into three distinct categories: equity, need, and equality. We empirically test the notion that equality should be further divided into two distinct constructs: absolute and bounded equality, thus leading to four distinct categories of distributive justice. Using a sample of 240 individuals (119 managers and 121 union activists), we further test for differences between managers and public and private sector unionists in their endorsement of these four standards. Results support all four of our specified hypotheses. Results are discussed in terms of their implications for distributive justice issues in the workplace, and future research directions are proposed. The authors thank John Delaney, Jean Phillips, and Linda Stroh for their comments on an earlier version of this paper.     

Union loyalty antecedents: A justice perspective

Using a justice perspective, this study investigates the relationship between union instrumentality and union loyalty in terms of union ability to address both outcome-based and process-based membership concerns. The results of hierarchical regression analysis using a sample of 451 train crew members from four railroads showed that member satisfaction with outcome-based concerns (i.e., pay, time spent away from home, safety climate) did not significantly affect union loyalty, but that member satisfaction with process-based concerns (i.e., effectiveness of the grievance procedure and satisfaction with communication from national union leaders) was significantly related to union loyalty. Moreover, process-based concerns explained additional variance in union loyalty beyond that accounted for by outcome-based concerns. Results are discussed in light of the justice and human resource literatures.     

Abolition democracy and global justice

Abstract

As new social relations produce new kinds of social subjects, scholars in American Studies and Area Studies experience anxieties about disciplinary as well as geographic borders. The Civil Rights tradition of the 14th Amendment plays an important role within progressive American Studies scholarship, but in the course of seeking equality and exclusion within the USA, this tradition runs the risk of occluding the role of the nation in the world and its central role in creating and preserving inequality and injustice in other nations. An emerging emphasis on struggles for social justice without seeking state power encapsulates many of the most progressive impulses within Area Studies and transnational studies, yet this perspective runs the risk of occluding the enduring importance of the nation-state in inflecting global developments with local histories and concerns. The present moment challenges us to draw on both traditions, and to use each to critique the shortcomings of the other, while at the same time promoting an inclusionary, nonsectarian, and mutually supportive dialogue about our differences.     

Contingent valuation method can increase procedural justice

We hypothesized that the contingent valuation method (CVM) can enhance the procedural justice of policy formation as perceived by people generally, which in turn increases public acceptance of policy. In Study 1, a survey (n=484) asked whether respondents would accept a one-off tax, the purpose of which would be to protect the natural environment of Yakushima Island, Japan. In one condition, the respondents were told that the amount of the one-off tax was determined using the CVM. In a second condition, no such instruction was given. In Study 2, 55 subjects were asked to indicate their acceptance, or otherwise, of a one-off tax for the protection of the natural environment of Yakushima Island when the tax was determined using the CVM, and when the tax was determined using cost–benefit analysis. The data from the survey and the experiment confirmed the hypothesis that the CVM enhanced the perceived procedural justice and acceptance of the tax.     

Enforced reconciliation without justice: The absence of procedural,retributive, and restorative justice in the “Comfort Women” Agreement of 2015

Using a combination of theory and case study analysis, this article aims to show that the “Comfort Women” Agreement, ratified on December 28, 2015 between South Korea and Japan, lacks procedural, retributive, and restorative justice, with subsequent effects on the chances of reconciliation between the two countries and of restoring the honor and dignity of victims. This outcome prompts important questions regarding the role of agency and authority in reconciliation, namely, whether a government has the right to reconcile on behalf of victims, and whether the views of survivors and involvement of the public should be excluded in favor of confidentiality and efficiency. In discussing these matters, this article seeks to provide a solution to the “comfort women” issue, while illuminating its implications for the future relationship between South Korea and Japan.     

The distinct role of group-central and group-peripheral norms in taxpaying behaviour

In recent years, a social identity approach has been used to help understand why people do or do not pay tax [see Taylor, 2003; Wenzel, M., 2002. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers’ identity. Journal of Applied Psychology 87, 629–645; Wenzel, M., 2004. An analysis of norm processes in tax compliance. Journal of Economic Psychology 25, 213–228; Wenzel, M., 2005. Misperception of social norms about tax compliance: from theory to intervention. Journal of Economic Psychology 26, 862–883; Wenzel, M., 2007. The multiplicity of taxpayer identities and their implications for tax ethics. Law & Policy 29, 31–50]. This research, which has focused almost exclusively on national identity, indicates that the more people identify with a group, the more likely they are to adhere to its tax norms and values. However, conformity to group norms may be more nuanced than this, and depend on (a) the meaning or content of the identity in question [e.g., Turner, J.C., 1999. Some current themes in research on social identity and self-categorization theories. In: Ellemers, N., Spears, R., Doojse, B. (Eds.), Social Identity: Context, Commitment, Content. Blackwell, Oxford, pp. 6–34] and (b) whether the norms and values are central or peripheral to the content of that identity. In line with this idea, two studies explored whether the concept and act of taxpaying are more central to what it means to be a member of one's nation than of one's occupational group. Both studies confirm this expectation. Importantly, the findings also suggest that although occupational groups have different norms and values in relation to pre-tax behaviours (e.g., how to deal with extra income), these too can be peripheral to what it means to a group member. If norms are peripheral to identity content, conformity to such norms may be independent of group identification.     

中国农民的公平观念:基于村委会选举调查的实证研究

改革开放以来,中国弥漫着一种以结果,特别是经济发展结果论是非定成败的倾向,民意调查也表明公众认为经济发展优先于政治改革。那么,在于己有利的结果、达到分配公平的结果与程序的公平之间,究竟何者对中国人的公平观更具解释力?本文通过对我们关于农村居民对村委会选举公平性的情景实验调查数据的分析来回答这个问题,发现程序特征和分配公平对公平观的影响力,数倍于于己有利的结果的影响力。这些发现表明,中国的基层政治民主化具有公民政治文化基础。     

Louis Kelso's binary economy

Louis Kelso's binary economics offers a distinct economic paradigm for understanding growth, poverty, inflation, private property, and the necessary conditions for market efficiency in an industrial economy. It also proposes a concrete, democratic, private property system for achieving sustained growth and distributive justice on market principles. In essence, binary theory holds that capital has not only a productive, but also an independent (and very potent), distributive relationship to growth that is suppressed in a closed private property system. By opening the private property system to all people on market principles, binary logic explains how the unnatural scarcity and gross distributional disparities that now prevail throughout the world can be replaced with the natural, widespread abundance and leisure promised by the industrial revolution, and the distributive justice that is necessary for market efficiency. If valid, binary economics provides a way of significantly helping poor and working people everywhere without taking from the rich. This article presents an overview of binary economics and describes a national binary economy. It examines the promise of sustained growth and distributive justice based on binary logic and explains how that logic differs from traditional economic analysis. Finally, it discusses questions raised by binary theory that merit additional inquiry by socioeconomists concerned about poor and working people everywhere.     

Equity Theory: Directions for Future Research*

A review and critique of currently existing theories of equity or distributive justice lead to the conclusion that future theoretical development would be aided by a more complete analysis of the structural determinants of the activation of equity concerns as well as the conditions which lead to particular reactions to inequity. Explicit consideration is given to such determinants as the nature of the stratification system, the type of injustice involved, the existence of an ideology and sense of community, and the source of the inequity. Research specifying the impact of these conditions upon the emergence of equity concerns in social systems and subsequent collective or individual reactions to injustice should facilitate the reformulation and extension of equity theory.     

Is prior parental criminal justice involvement associated with child maltreatment? A systematic review

Parental criminal justice involvement is prevalent in the United States and potentially associated with a range of negative outcomes for children including child abuse and neglect. However, the association between prior parental criminal justice involvement and child maltreatment is not well understood. This paper reviewed the existing literature regarding maltreatment victimization among children of parents with prior criminal justice involvement. Results from ten reviewed studies demonstrated an association between prior parental criminal justice involvement and child maltreatment, but did not provide sufficient evidence to determine whether parental criminal justice involvement is an independent risk factor for child maltreatment or of the specific mechanisms through which this association occurs. Recommendations for future research include use of multivariate analysis methods that account for variations in the type and timing of parental criminal justice involvement and child maltreatment. Implications for practice include the development of strategies to address the adverse family contexts commonly found among these parents and children.     

Data integration in the evaluation of juvenile justice education

This article discusses the Juvenile Justice Educational Enhancement Program's evaluation of juvenile justice education through the integration of multiple data sources. Validation of best practices and the corresponding effect of these practices on community reintegration require the development of a comprehensive database of program-level and individual-level indicators from several sources. These sources include the Florida Department of Education, the Florida Department of Juvenile Justice, the Florida Department of Law Enforcement, the Florida Department of Corrections, and the Juvenile Justice Educational Enhancement Program's own educational quality assurance and pre-/posttest data. This article examines the methodological, political, and bureaucratic obstacles encountered in this effort. Evaluation research analyses are also explored with an emphasis on the meaning of outcome measures relative to causal issues of time order, the modeling of events, and analytic strategy. The article provides a framework for future juvenile justice educational evaluation and a critical examination of problems encountered in integrating data sources for the purpose of outcome evaluation.     

Review of research on victims' experiences in restorative justice: Implications for youth justice

Despite claims that restorative justice is “victim centered,” and deliberately focused on healing harms to victims, some studies report that particular applications of restorative justice may not be fully consistent with its fundamental principles and values. Under such circumstances these programs may focus on outcomes (e.g., rehabilitation of youthful offenders) rather than process, and in doing so, may fail to identify and respond effectively to victims' needs. To take a closer look at this phenomenon, this article examines a sample of published restorative justice studies that highlight ‘negative’ experiences of victims. Given a number of studies that indicate victims typically have satisfying experiences in restorative justice practices such reports of negative experiences and practices should be viewed as ‘outliers.’ However, such outliers may provide substantively meaningful insights that inform best practice standard for restorative justice. Implications are drawn for the use of restorative justice practices for youth justice.     

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.     

Distributive Justice for Volunteers

Volunteer organizations continue to suffer from turnover; the current volunteer rate is the lowest since 2002. Distributive justice, satisfaction, and extrinsic outcome importance were examined as influences of volunteer intention to quit. Survey results from 294 volunteers revealed that those who perceived less than fair distribution of extrinsic outcomes experienced heightened intention to quit compared to those who perceived fair distribution. Overall satisfaction partially mediated this relationship. We explored the potential moderating role of volunteers’ assessment of the importance of extrinsic outcomes on the overall mediated relationship.     

Understanding shame: Examining how justice and emotions operate in the context of restorative justice

An essential element of the restorative justice process is engagement in emotional healing, which is made possible via the ways in which offenders manage shame. Effective shame management depends in part on the operation of justice principles. While research has examined justice and the importance of emotions in facilitating the restorative justice process, further investigation is necessary to understand how various types of justice affect emotions and facilitate the restoration of offenders. This article provides an overview of major findings regarding the relationship between justice, attributions, and emotions and how these findings relate to restorative justice. Implications for research in restorative justice are also discussed.     

Clarifying Criminological and Social Psychological Theory: A Second Look at the Relationship between Injustice and General Strain Theory

Research in social psychology and criminology reveals a great deal of overlap when explaining the relationship between injustice and criminal or deviant behavior. The organizational justice literature examines how the major forms of justice (distributive, procedural, and interactional) combine and interact to influence criminal or deviant behaviors in the workplace. While general strain theory (GST) recognizes that injustice is an aspect of strain that fosters criminal coping in multiple contexts, it does not detail the additive and interactive effects that these types of injustice may have on crime. Nevertheless, GST can provide a useful theoretical lens for understanding how injustice facilitates criminal behavior. This article provides an overview of major findings regarding the relationship between injustice and crime according to a GST framework, concluding with a discussion of new directions for future research.