The author would like to acknowledge that these data were collected as part of a research project funded by the Australian Taxation Office when the author was Fellow at the Research School of Social Sciences, The Australian National University, Canberra. Thanks to Malcolm Mearns and Datacol for their help with data collection, and to Valerie Braithwaite, John Braithwaite, and Gregory Rawlings for helpful comments on earlier versions of this paper.
The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics
Version of Record online: 8 JAN 2007
Law & Policy
Volume 29, Issue 1, pages 31–50, January 2007
How to Cite
WENZEL, M. (2007), The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics. Law & Policy, 29: 31–50. doi: 10.1111/j.1467-9930.2007.00244.x
- Issue online: 8 JAN 2007
- Version of Record online: 8 JAN 2007
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.