Fear and caring: Procedural justice,trust, and collective identification as antecedents of voluntary tax compliance |
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| Institution: | 1. Erasmus University, Rotterdam School of Management, Rotterdam, The Netherlands;2. Ethiopian Civil Service University, Addis Ababa, Ethiopia;3. Nottingham Business School, Nottingham Trent University, United Kingdom;1. Department of Economics, Wagner College, and Center for International Policy Studies, Fordham University, NY, USA;2. Department of Economics, Monash Business School, Monash University, Australia;3. Department of Economics and Center for International Policy Studies, Fordham University, NY, USA;4. Population Studies Center, University of Pennsylvania, PA, USA;5. IZA, Bonn, Germany;1. IMT School for Advanced Studies Lucca, Italy;2. University of Salerno, Italy;3. University of Urbino, Italy;1. University of Vienna, Faculty of Psychology, Institute of Applied Psychology: Work, Education and Economy, Universitaetsstrasse 7, 1010 Vienna, Austria;2. University of Trento, CEEL – Computable and Experimental Economics Laboratory, Via Calepina, 14, 38122 Trento, Italy;1. University of Rome “Sapienza”, Rome, Italy;2. Helmut-Schmidt University, Hamburg, Germany;1. Department of Economics, Management, and Quantitative Methods, University of Milan, Italy;2. Faculty of Psychology, University of Vienna, Austria;3. Department of Economics and Management, University of Trento, Italy |
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| Abstract: | 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. |
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| Keywords: | Procedural justice Cognition-based trust Identification with the nation Voluntary tax compliance |
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