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- W2152165736 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." @default.
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- W2152165736 date "2007-01-01" @default.
- W2152165736 modified "2023-10-12" @default.
- W2152165736 title "The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics" @default.
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- W2152165736 doi "https://doi.org/10.1111/j.1467-9930.2007.00244.x" @default.
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