A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability
نویسندگان
چکیده
منابع مشابه
Distributive Justice and the Reform of China's Individual Income Tax
Both the ratios of the labor remuneration and the residents’ income are too low in Chinese national income distribution. In order to resolve this prominent problem, the Chinese authority should attach great importance to the tax adjustment for realizing the positive effect of the distributive justice. Therefore, the objective of the Individual Income Tax reform is to strengthen its function on ...
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We propose an approach to Paretian jurisprudence which is intermediate in its distributive consequences between the perfectly risk-neutral, consumer surplus-maximizing approach of Richard Posner and the perfectly risk-averse, leximin approach of John Rawls. Instead of consumer surplus, we focus on the marginal costs of increased labor; the dollar-weighted formula of Posner is replaced by an hou...
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Distributive justice concerns the fair, just or equitable distribution of benefits and burdens. These benefits and burdens span all dimensions of social life and assume all forms, including income, economic wealth, political power, taxation, work obligations, education, shelter, health care, military service, community involvement and religious activities. Thus, justice arguments are often invo...
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Some of the best philosophers do not hold academic appointments in philosophy departments. Wouldn't you rather have the ghost of Frank Ramsey (the Cambridge mathematician who died in the 1920s) as a hall mate instead of some of your current colleagues? Confining our attention to the living, we find some economists among the more philosophically inclined intellectuals. The best of these fellow t...
متن کاملThe impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.
Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify stro...
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ژورنال
عنوان ژورنال: Journal of Economic Psychology
سال: 2007
ISSN: 0167-4870
DOI: 10.1016/j.joep.2007.09.004