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dc.contributor.authorMurphy, Kristina
dc.contributor.authorBradford, Ben
dc.contributor.authorJackson, Jonathan
dc.date.accessioned2018-07-30T04:35:35Z
dc.date.available2018-07-30T04:35:35Z
dc.date.issued2016
dc.identifier.issn0093-8548
dc.identifier.doi10.1177/0093854815611166
dc.identifier.urihttp://hdl.handle.net/10072/99329
dc.description.abstractResearch shows that procedural justice can motivate compliance through the mediating influence of either legitimacy or social identity. Using three waves of longitudinal survey data collected from 359 tax offenders, we examine whether procedural justice is important to offenders’ decisions to comply with future tax obligations despite fear of sanctions, and whether legitimacy and social identity processes mediate the relationship between procedural justice and compliance. Our results reveal that (a) legitimacy mediates the effect of procedural justice on compliance, (b) social identity mediates the procedural justice/compliance relationship, (c) identity seems to matter slightly more than perceptions of legitimacy when predicting tax compliance, and (d) perceived risk of sanction plays a small, but counterproductive role in predicting tax compliance. We conclude that normative concerns dominate taxpayers’ compliance decisions. Implications are relevant for understanding behavioral compliance and how procedural justice can motivate such behavior.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherSage Publications
dc.relation.ispartofpagefrom102
dc.relation.ispartofpageto118
dc.relation.ispartofissue1
dc.relation.ispartofjournalCriminal Justice and Behavior
dc.relation.ispartofvolume43
dc.subject.fieldofresearchCriminological Theories
dc.subject.fieldofresearchCriminology
dc.subject.fieldofresearchPsychology
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode160204
dc.subject.fieldofresearchcode1602
dc.subject.fieldofresearchcode1701
dc.subject.fieldofresearchcode1801
dc.titleMotivating compliance behavior among offenders: Procedural justice or deterrence?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionAccepted Manuscript (AM)
gro.facultyArts, Education & Law Group, School of Criminology and Criminal Justice
gro.rights.copyrightMurphy, Bradford & Jackson, Motivating compliance behavior among offenders: Procedural justice or deterrence? , Criminal Justice and Behavior, Vol. 43, No. 1, January 2016, 102–118, 2016. Copyright 2016 The Authors. Reprinted by permission of SAGE Publications.
gro.hasfulltextFull Text
gro.griffith.authorMurphy, Kristina


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