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dc.contributor.authorBraithwaite, V
dc.contributor.authorMurphy, K
dc.contributor.authorReinhart, M
dc.date.accessioned2017-05-03T15:53:22Z
dc.date.available2017-05-03T15:53:22Z
dc.date.issued2007
dc.date.modified2011-05-30T06:54:48Z
dc.identifier.issn0265-8240
dc.identifier.doi10.1111/j.1467-9930.2007.00250.x
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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherWiley-Blackwell
dc.publisher.placeUnited Kingdom
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom137
dc.relation.ispartofpageto158
dc.relation.ispartofissue1
dc.relation.ispartofjournalLaw & Policy
dc.relation.ispartofvolume29
dc.rights.retentionY
dc.subject.fieldofresearchCriminology
dc.subject.fieldofresearchCriminology not elsewhere classified
dc.subject.fieldofresearchPolicy and administration
dc.subject.fieldofresearchLaw and society and socio-legal research
dc.subject.fieldofresearchcode4402
dc.subject.fieldofresearchcode440299
dc.subject.fieldofresearchcode4407
dc.subject.fieldofresearchcode480405
dc.titleTaxation threat, motivational postures, and responsive regulation
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2007
gro.hasfulltextNo Full Text
gro.griffith.authorMurphy, Kristina


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    Contains articles published by Griffith authors in scholarly journals.

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