Tax Compliance and the Psychology of Justice: Mapping the Field

By Michael Wenzel. 2003

179 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/c6b29d5e59e1757eae782f09b5379f85f06bc68e

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Citations in the corpus

Enforced versus voluntary tax compliance: The "slippery slope" framework (2008, background): “The concept of retributive justice (Wenzel, 2003) highlights these considerations.”
Taxation Threat, Motivational Postures, and Responsive Regulation (2007, background): “…relevant variables are identities 140 LAW & POLICY January 2007 © 2007 The Authors Journal compilation © 2007 Baldy Center for Law and Social Policy (Wenzel 2003), notions of duty and of fear (Scholz & Lubell, 1998), rationalization (Sykes & Matza 1957; Thurman, St. John & Riggs 1984),…”
Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020, background): “Wenzel (2003) describes three types of fairness: distributive fairness, procedural fairness, and retributive fairness.”
Trust and power as determinants of tax compliance across 44 nations (2019, background): “…through hiring qualified tax inspectors, setting higher audit rates, and imposing steeper penalties may be interpreted as an efficient and justifiable way to mitigate tax evasion by compliant taxpayers, leading them to trust and comply to a greater degree (e.g., Bergman, 2003; Wenzel, 2003).”
Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Wenzel (2003) suggested three areas of considering fairness: (a) distributive justice, which refers to the exchange of resources, benefits, and cost, (b) procedural justice, which refers to the process of resource distribution and (c) retributive justice, which refers to the appropriateness of…”