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  1.  15
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Linda Thorne, Steven Kaplan & Jonathan Farrar - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  2.  6
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Jonathan Farrar, Steven E. Kaplan & Linda Thorne - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  3.  16
    Tax Fairness: Conceptual Foundations and Empirical Measurement.Jonathan Farrar, Dawn W. Massey, Errol Osecki & Linda Thorne - 2020 - Journal of Business Ethics 162 (3):487-503.
    Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...)
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  4.  12
    The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures.Paul Dunn, Jonathan Farrar & Cass Hausserman - 2018 - Journal of Business Ethics 148 (3):689-701.
    Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions—responsibility for a decision, justification for a decision, and foreseeability of consequences—on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to (...)
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  5.  2
    The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance.Jonathan Farrar, Dawn W. Massey, Errol Osecki & Linda Thorne - 2021 - Journal of Business Ethics 172 (1):101-114.
    Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the President’s tax circumstances, some taxpayers perceive that he did not pay his fair share and others perceive that he did. This situation presents an opportunity for (...)
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