Reference health
The role of fairness in tax compliance
28/28 checkable references clean · checked 2026-09-03
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
19 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 28 checked references that resolve
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How do leaders promote cooperation? The effects of charisma and procedural fairness.
resolves10.1016/j.joep.2004.12.004
Managing cooperation via procedural fairness: The mediating influence of self-other merging
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Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior.
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Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre‐ and Post‐TRA Compliance Attitudes*
resolves10.1016/S1053-5357(99)80080-8
Differential representations of taxes: Analysis of free associations and judgments of five employment groups
resolves10.1016/j.joep.2006.01.005
Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers
resolves10.1023/B:LAHU.0000022322.94776.ca
The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders.
resolves10.1111/1467-6419.00185
Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments
resolves10.1207/s15327957pspr0104_4
The Psychology of Legitimacy: A Relational Perspective on Voluntary Deference to Authorities
resolves10.1111/j.1540-4560.2006.00452.x
Restorative Justice and Procedural Justice: Dealing with Rule Breaking
resolves10.1016/j.joep.2007.09.004
A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability
resolves10.1037/0022-3514.75.6.1449
When do we need procedural fairness? The role of trust in authority.
resolves10.1016/0167-4870(82)90003-4
Taxes and economic behavior: Some interview data on tax evasion in Sweden
resolves10.1016/S0167-4870(01)00026-5
The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway
resolves10.1037/0021-9010.87.4.629
The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.
resolves10.1023/B:LAHU.0000046433.57588.71
The social side of sanctions: Personal and social norms as moderators of deterrence.
resolves10.1016/j.joep.2004.03.003
Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
The 19 references without a DOI — listed, not checked
no DOI — not checkedAiken, L. S., & West, S. G. (1991). Multiple regression: Testing and interpreting interactions. New York: Sage.
no DOI — not checkedAdams, J. S. (1965). Inequity in social exchange. In L. Berkowitz (Ed.), Advances in experimental Social Psychology, Vol. 2, (pp. 267-299). New York: Academic Press.
no DOI — not checkedAndreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818-860.
no DOI — not checkedBraithwaite, V. (ed.) (2003). Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate, Aldershot.
no DOI — not checkedBrehm, J. W. (1966). A theory of psychological reactance. New York: Academic Press.
no DOI — not checkedCarnes, G., & Cuccia, A. (1996). An analysis of the effect of tax complexity and its perceived justification on equity judgments. The Journal of the American Taxation Association, 18, 40-56
no DOI — not checkedDe Cremer, D., & Tyler, T. R. (2005). Managing Group Behavior: The Interplay between Procedural Justice, Sense of Self, and Cooperation. In M. Zanna (Ed.), Advances in Experimental Social Psychology (Vol. 37, pp. 151-218). New York: Academic Press.
no DOI — not checkedElffers, H. (1991). Income tax evasion: Theory and measurement. Deventer, NL: Kluwer.
no DOI — not checkedFrey, B. S. (2003). The role of deterrence and tax morale in taxation in the European Union. Jelle Zijlstra lecture 2002. Wassenaar, NL: NIAS.
no DOI — not checkedKirchler, E., & Berger, M. M. (1998). Macht die Gelegenheit den Dieb? Jahrbuch der Absatz- und Verbrauchs-forschung, 44, 439-462.
no DOI — not checkedLeventhal, G. S. (1980). What should be done with equity theory? New approaches to the study of fairness in social relationships. In K. Gergen, M. Greenberg, & R. Willis (Eds.). Social Exchange: Advances in theory and research (pp. 27-55). New York: Plenum.
no DOI — not checkedMoser, D. V., Evans III, J. H., & Kim, C. K. (1995). The effects of horizontal and exchange inequity on tax reporting decisions. The Accounting Review, 70, 619-634.
no DOI — not checkedPommerehne, W. W., & Frey, B. S. (1992). The effects of tax administration on tax morale. University of Saarbrucken, Working Paper.
no DOI — not checkedSpicer, M. W., & Lundstedt, S. B. (1976). Understanding tax evasion. Public Finance, 21, 295-305.
no DOI — not checkedThibaut, J., & Walker, L. (1975). Procedural justice: a psychological analysis. Hillsdale, N.J.: Erlbaum.
no DOI — not checkedTorgler, B., & Murphy, K. (2004). Tax morale in Australia: What shapes it and has it changed over time? Journal of Australian Taxation, 7, 298-335.
no DOI — not checkedTyler, T. R. (1990). Why people obey the law: Procedural justice, legitimacy, and compliance. New Haven, CT: Yale University Press.
no DOI — not checkedWalster, E., Walster, G. W., & Berscheid, E. (1978). Equity: Theory and research. Boston: Allyn and Bacon.
no DOI — not checkedWenzel, M. (2003). Tax compliance and the psychology of justice: Mapping the field. In V. Braithwaite (ed.). Taxing Democracy: Understanding tax avoidance and tax evasion (pp. 41-69). Hants, UK: Ashgate.
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