Taxation threat, motivational postures, and responsive regulation

Braithwaite, Valerie, Murphy, Kristina and Reinhart, Monika 2007, Taxation threat, motivational postures, and responsive regulation, Law and Policy, vol. 29, no. 1, pp. 137-158, doi: 10.1111/j.1467-9930.2007.00250.x.

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Title Taxation threat, motivational postures, and responsive regulation
Author(s) Braithwaite, Valerie
Murphy, Kristina
Reinhart, Monika
Journal name Law and Policy
Volume number 29
Issue number 1
Start page 137
End page 158
Publisher Wiley-Blackwell Publishing Ltd.
Place of publication Weinheim, Germany
Publication date 2007-01
ISSN 0265-8240
Summary The central proposition of motivational posturing theory is that regulatees place social distance between themselves and authority, communicating the nature of that distance through a narrative that protects the self from negative appraisal by the authority. One of the key components of posturing is the coping sensibility that individuals adopt to manage the threat of authority. At a baseline level, authorities make demands on citizens and as such threaten individual freedom. At the highest level, authorities threaten through punishment for non-compliance. Data collected from 3,253 randomly selected Australian taxpayers and a special group of 2,292 taxpayers in conflict with the tax authority are used to show that in both groups, three coping sensibilities contribute to posturing ("thinking morally,""feeling oppressed," and "taking control"), and that all three sensibilities are significantly heightened in the group experiencing conflict with the authority. The article argues that the most effective regulatory outcome is achieved when the regulatory process can dampen the "taking control" and "feeling oppressed" sensibilities, and strengthen the "thinking morally" sensibility. Responsive regulation is an approach that encourages tax authorities to read motivational postures, understand the sensibilities that shape them, and tailor a regulatory intervention accordingly.
Language eng
DOI 10.1111/j.1467-9930.2007.00250.x
Field of Research 160510 Public Policy
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2007, The Authors
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