Defiance in Taxation and Governance

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Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012, background): “The work of Braithwaite (2003, 2009) also shows that taxpayers differ strongly in terms of their motivation to comply with tax law.”
Informal Entrepreneurship in Developing Economies: The Impacts of Starting up Unregistered on firm Performance (2017, background): “…compliance is then followed by persuasion through enhancing the benefits of registration, and only as a last resort for the small minority still refusing to be compliant does it use punitive measures based on increasing the costs of nonregistration (Braithwaite, 2009; Job, Stout, & Smith, 2007).”
WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “Braithwaite (2009) argues that individuals differ in their motivations to comply with tax law, and she identifies both positive (“deference”) and negative (or “defiance”) motivations.”
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012, background): “Similarly, Braithwaite (2009) argues that individuals are motivated either by “deference” motives or by “defiance” motives, and that enforcement actions should be tailored to reflect these different motivations.”
Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, result): “However, some other studies, such as Slemrod et al. (2001), Braithwaite (2009), and Inasius (2015) obtain contradicting results.”