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dc.contributor.authorBraithwaite, Valerieen_US
dc.contributor.authorMurphy, Kristinaen_US
dc.contributor.authorReinhart, Monikaen_US
dc.date.accessioned2017-04-24T13:28:39Z
dc.date.available2017-04-24T13:28:39Z
dc.date.issued2007en_US
dc.date.modified2011-05-30T06:54:48Z
dc.identifier.issn0265-8240en_US
dc.identifier.doi10.1111/j.1467-9930.2007.00250.xen_AU
dc.identifier.urihttp://hdl.handle.net/10072/38852
dc.description.abstractThe 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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherWiley-Blackwellen_US
dc.publisher.placeUnited Kingdomen_US
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom137en_US
dc.relation.ispartofpageto158en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalLaw & Policyen_US
dc.relation.ispartofvolume29en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchLaw and Societyen_US
dc.subject.fieldofresearchCriminology not elsewhere classifieden_US
dc.subject.fieldofresearchcode180119en_US
dc.subject.fieldofresearchcode160299en_US
dc.titleTaxation threat, motivational postures, and responsive regulationen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2007
gro.hasfulltextNo Full Text


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    Contains articles published by Griffith authors in scholarly journals.

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