The Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayers
Author(s) / Creator(s)
Lozza, Edoardo
Kastlunger, Barbara
Tagliabue, Semira
Kirchler, Erich
Abstract / Description
Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within the “slippery slope framework” (Kirchler, Hoelzl, & Wahl, 2008). We conducted a quantitative survey (N = 272) and two online focus groups with self-employed taxpayers in Italy, and found significant differences between left-leaning and right-leaning taxpayers. These two groups were characterized by two different pathways that lead to greater tax compliance, and attached different meanings and values to tax behaviours. In particular, left-leaning taxpayers expressed higher levels of voluntary cooperation and showed reactance to the coercive power of authorities, whereas right-leaning taxpayers expressed higher levels of enforced tax compliance and were more averse to tax evasion with increased trust in authorities and institutions. Although further research on this topic is advisable, these results bear relevant theoretical and practical implications.
Keyword(s)
taxation tax attitudes tax evasion political ideology “slippery slope framework”Persistent Identifier
Date of first publication
2013-09-04
Journal title
Journal of Social and Political Psychology
Volume
1
Issue
1
Page numbers
51–73
Publisher
PsychOpen GOLD
Publication status
publishedVersion
Review status
peerReviewed
Is version of
Citation
Lozza, E., Kastlunger, B., Tagliabue, S., & Kirchler, E. (2013). The Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayers. Journal of Social and Political Psychology, 1(1), 51–73. https://doi.org/10.5964/jspp.v1i1.108
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Author(s) / Creator(s)Lozza, Edoardo
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Author(s) / Creator(s)Kastlunger, Barbara
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Author(s) / Creator(s)Tagliabue, Semira
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Author(s) / Creator(s)Kirchler, Erich
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PsychArchives acquisition timestamp2018-11-26T12:44:42Z
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Made available on2018-11-26T12:44:42Z
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Date of first publication2013-09-04
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Abstract / DescriptionResearch on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within the “slippery slope framework” (Kirchler, Hoelzl, & Wahl, 2008). We conducted a quantitative survey (N = 272) and two online focus groups with self-employed taxpayers in Italy, and found significant differences between left-leaning and right-leaning taxpayers. These two groups were characterized by two different pathways that lead to greater tax compliance, and attached different meanings and values to tax behaviours. In particular, left-leaning taxpayers expressed higher levels of voluntary cooperation and showed reactance to the coercive power of authorities, whereas right-leaning taxpayers expressed higher levels of enforced tax compliance and were more averse to tax evasion with increased trust in authorities and institutions. Although further research on this topic is advisable, these results bear relevant theoretical and practical implications.en_US
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Publication statuspublishedVersion
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Review statuspeerReviewed
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CitationLozza, E., Kastlunger, B., Tagliabue, S., & Kirchler, E. (2013). The Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayers. Journal of Social and Political Psychology, 1(1), 51–73. https://doi.org/10.5964/jspp.v1i1.108en_US
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ISSN2195-3325
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Persistent Identifierhttps://hdl.handle.net/20.500.12034/1304
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Persistent Identifierhttps://doi.org/10.23668/psycharchives.1697
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Language of contenteng
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PublisherPsychOpen GOLD
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Is version ofhttps://doi.org/10.5964/jspp.v1i1.108
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Keyword(s)taxationen_US
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Keyword(s)tax attitudesen_US
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Keyword(s)tax evasionen_US
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Keyword(s)political ideologyen_US
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Keyword(s)“slippery slope framework”en_US
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Dewey Decimal Classification number(s)150
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TitleThe Relationship Between Political Ideology and Attitudes Toward Tax Compliance: The Case of Italian Taxpayersen_US
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DRO typearticle
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Issue1
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Journal titleJournal of Social and Political Psychology
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Page numbers51–73
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Volume1
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Visible tag(s)Version of Record