Make Me Want to Pay. A Three-Way Interaction Between Procedural Justice, Distributive Justice, and Power on Voluntary Tax Compliance.
ABSTRACT: Tax compliance involves a decision where personal benefits come at the expense of society and its members. We explored the roles of procedural and distributive justice and citizens' perceptions of the tax authority's power in stimulating voluntary tax compliance. Distributive and procedural justice have often (but not always) been shown to interact in such a way that high distributive justice or high procedural justice is sufficient to predict positive responses to authorities and the social collective they represent. We examined whether this interaction predicts voluntary (but not enforced) tax compliance, in particular among citizens who perceive the tax authority's power as high (vs. low). The results of two field studies among Ethiopian (Study 1) and United States (Study 2) taxpayers supported our predictions. With this research we connect the roles of two core social psychological antecedents of tax compliance (i.e., distributive and procedural justice) with that of a deterrent factor (i.e., authority power) and obtain support for the psychological process underlying the Distributive Justice × Procedural Justice interaction in two diverging tax environments.
Project description:Adults prefer fair processes ("procedural justice") over equal outcomes ("distributive justice"). This preference impacts their judgments of others in addition to their willingness to cooperate, raising questions about whether similar preferences drive judgments and behavior in children. The present study examines the development of this preference for procedural justice by testing children's attitudes towards procedural justice using a resource allocation task in both first- and third-party contexts, and in contexts in which the procedurally just process does versus does not create distributional injustice. Results from children 4 to 8 years of age demonstrate that children robustly attend to and prefer procedural justice over distributive justice. However, younger children are less likely to prefer methods that are procedurally just or that create distributively just outcomes in first-party contexts, when distributive injustice might favor them. Results suggest an interplay between abstract justice concerns and the emerging ability to override selfishness.
Project description:Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.
Project description:BACKGROUND:Organizational justice is the first virtue in social institutions (J Manage 16:399-432, 1990). It is one of the most determinant factors for an effective utilization of human resources and an essential predictor of organizational success (J Manag Dev 28:457-477, 2009). Employees who perceive fairness are more likely happy with their job and less likely leave their organization (Int J Bus Manage 4:145-154, 2009). Perceived injustice, on the other hand, diminishes motivation of workers to accomplish their duties (Int J Bus Manage 4:145-154, 2009; J Educ Sci Univ Tabriz 2:27-34, 2009). Ethiopia has given emphasis to the expansion of health institutions and increasing the number of health professionals. Despite this, little emphasis has been given the human resource aspect of the health sector. Therefore, this study aims to investigate organizational justice perceptions and turnover intentions among healthcare workers in Amhara region. METHODS:One hundred ninety seven healthcare workers participated in the study. Data were collected through self- report questionnaire and semi-structured interview. The quantitative data were analyzed through MANOVA, multiple regression, and independent samples t-test. The qualitative data were analyzed through thematic analysis. RESULTS:The results of this study revealed that healthcare workers in the public hospitals held low perceived distributive, procedural, interpersonal and informational justice. Similarly, private hospitals healthcare workers had low perceptions on distributive and procedural justice. On the contrary, healthcare workers in private hospitals reported high perception of fairness on interpersonal and informational justice aspects. Both public and private hospital healthcare workers had high turnover intention. The result revealed significant difference in organizational justice perceptions between private and public hospital healthcare workers (F (4, 182)?=?9.17; p?<?.05; partial ?2 =. 168). Organizational justice dimensions (distributive, procedural, interpersonal and informational justice) significantly contributed an additional 9.9% variation in turnover intention (R 2 change?=?.099, F (4,170)?=?4.86, p?<?.05). Distributive justice was the most important predictor of turnover intention (??=?-.23, p <?.05). CONCLUSION:Organizational justice perceptions of healthcare workers significantly predicted turnover intention. Hence, organizational justice should be given due emphasis in designing and implementing policies and strategies of human resource management.
Project description:Mothers' return to work following childbirth is widely recognized as a key stage in establishing employment arrangements that disadvantage them in the long run. This article investigates why mothers accept these unequal arrangements using data from a qualitative study of 109 Australian mothers. It focuses on mothers' perceptions of the fairness and justice of the flexibility of arrangements they commonly enter into upon return to work. The article draws attention to the importance of different justice frameworks, distributive, procedural and interactional, in understanding women's acceptance of gender inequality in paid work. The results indicate that most mothers view their workplace arrangements as fair, consistent with a distributive justice framework. Many women also place great importance on interactional justice, particularly in their experiences in negotiating flexibility. The article also identifies differences across employment type with women in jobs with career prospects more likely to invoke interactional justice frameworks than women in jobs with few career prospects.
Project description:BACKGROUND:Research on organizational justice in hospitals in African countries are limited despite being important for workforce performance and hospital operational efficiency. This paper investigated perceptions and predictors of organizational justice among health professionals in academic hospitals in South-east Nigeria. METHODS:The study was conducted in two teaching hospitals in Enugu State, South-east Nigeria using mixed-methods design. Randomly sampled 360 health professionals (doctors?=?105, nurses?=?200 and allied health professionals, AHPs?=?55) completed an organizational justice scale. Additionally, semi-structured, in-depth interview with purposively selected 18 health professionals were conducted. Univariate and bivariate statistics and multivariable linear regression were used to analyze quantitative data. Statistical significance was set at alpha 0.05 level. Qualitative data were analyzed thematically using NVivo 11 software. RESULTS:The findings revealed moderate to high perception of different dimensions of organizational justice. Doctors showed the highest perception, whereas AHPs had the least perception. Among doctors, age and education predicted distributive justice (adjusted R2?=?22%); hospital ownership and education predicted procedural justice (adjusted R2?=?17%); and hospital ownership predicted interactional justice (adjusted R2?=?42%). Among nurses, age, gender and marital status predicted distributive justice (adjusted R2?=?41%); hospital ownership, age and gender predicted procedural justice (adjusted R2?=?28%); and hospital ownership, age, marital status and tenure predicted interactional justice (R2?=?35%). Among AHPs, marital status predicted distributive justice (adjusted R2?=?5%), while hospital ownership and tenure predicted interactional justice (adjusted R2?=?15%). Qualitative findings indicate that nurses and AHPs perceive as unfair, differences in pay, access to hospital resources, training, work schedule, participation in decision-making and enforcement of policies between doctors and other health professionals due to medical dominance. Overall, supervisors have a culture of limited information sharing with, and disrespectful treatment of, their junior colleagues. CONCLUSION:Perceptions of organizational justice range from moderate to high and predictors vary among different healthcare professionals. Addressing specific socio-demographic factors that significantly influenced perceptions of organizational justice among different categories of health professionals and departure from physician-centered culture would improve perceptions of organizational justice among health professionals in Nigeria and similar settings.
Project description:It is a fundamental objective to transition towards a low-carbon economy worldwide which is supported by an international legal agreement - the 2015 Paris Agreement. In order to achieve this ambition, there is a need for new and more mineral extraction which is necessary for the technology for this low-carbon transition. These minerals are known as critical minerals and this article examines the role of justice needed in their development. The literature to-date lacks any holistic yet focused examination of the key elements of justice in the development of this industry. This conceptual article makes an original contribution that utilises an interdisciplinary perspective, legal geography, and explores key issues of justice that include distributive, procedural, restorative, recognition and cosmopolitan. The research identifies the key questions that need to be resolved under each element of justice and the unfortunate limited timeframes for action. Critical justice areas include taxation, environmental impact assessments, waste management, social license to operate, and cross-border actions. Resolving these issues will directly address societal issues of inequality and ensure a just transition to a low-carbon economy. Already there is a global race for critical minerals, and justice needs a stronger role in its development based on evidence to-date.
Project description:Research on distributive justice indicates that preschool-age children take issues of equity and merit into account when distributing desirable items, but that they often prefer to see desirable items allocated equally in third-party tasks. By contrast, less is known about the development of retributive justice. In a study with 4- to 10-year-old children (n = 123) and adults (n = 93), we directly compared the development of reasoning about distributive and retributive justice. We measured the amount of rewards or punishments that participants allocated to recipients who differed in the amount of good or bad things they had done. We also measured judgments about collective rewards and punishments. We found that the developmental trajectory of thinking about retributive justice parallels that of distributive justice. The 4- to 5-year-olds were the most likely to prefer equal distributions of both rewarding and aversive consequences; older children and adults preferred deservingness-based allocations. The 4- to 5-year-olds were also most likely to judge collective rewards and punishments as fair; this tendency declined with increasing age. Our results also highlight the extent to which the notion of desert influences thinking about distributive and retributive justice; desert was considered equally when participants allocated reward and punishments, but in judgments about collective discipline, participants focused more on desert in cases of punishment compared with reward. We discuss our results in relation to theories about preferences for equality versus equity, theories about how desert is differentially weighed across distributive and retributive justice, and the literature on moral development and fairness.
Project description:Organization justice refers to the extent to which employees perceive workplace procedure, interactions, and outcomes to be fair in nature. So, this study aimed to investigate the relationship between organizational justice and quality performance among health care workers. The study was conducted at the Public Hospital in Fayoum, Egypt. The study included a convenience sample of 100 healthcare workers (60 nurses and 40 physicians) that were recruited. Tools used for data collection included (1) questionnaire sheet which is used to measure health workers' perception of organizational justices. It includes four types: distributive, procedural, interpersonal, and informational justice. (2) Quality performance questionnaire sheet: this tool was used to examine health workers' perception regarding their quality performance. It contained three types: information, value, and skill. The results revealed that a positive correlation was found between organizational justice components and quality performance among the various categories of health workers' perception (P ≤ 0.05). It has been recommended to replicate the study on a larger probability sample from different hospital settings to achieve more generalizable results and reinforce justice during organization of ministry centers in Egypt.
Project description:In today's business environment, the survival and sustenance of any organization depend upon its ability to introduce a successful change. However, in implementing a change, one of the biggest problems an organization faces is resistance from its employees. The current paper addresses this problem by examining the role of organizational justice dimensions in coping with the resistance to change through the intervening role of perceived organizational support (POS), leader-member exchange (LMX), and readiness for change (RFC) in a sequential framework. Data of 372 employees have been collected from the banking industry of Pakistan. The results obtained through the Partial Least Squares- Structural Equation Modeling (PLS-SEM) approach using SmartPLS suggest that distributive justice, procedural justice, and interactional justice play a critical role in lowering the resistance to change through POS, LMX, and RFC, contributing significantly to the theory and practice. Furthermore, this study also discusses recommendations for future research and limitations associated with this research work.
Project description:Power imbalance often leads to unequal allocations. However, it remains largely unknown how different forms of power and meritocratic considerations interact to shape fairness perceptions. Using modified Ultimatum Games, we examined how two power forms-decision power and availability of attractive outside option-affect bargaining behavior and fairness perceptions, and how meritocratic considerations are incorporated into the fairness perceptions of powerful and powerless individuals. We identified an asymmetric power effect: having increased decision power or attractive outside options independently increased self-advantageous allocations and self-serving fairness perceptions, whereas the combined lack of both power forms led to self-disadvantageous allocations but had no influence on fairness perceptions. The power effect on fairness perceptions became symmetric when power was obtained through a meritocratic process (procedural justice). In contrast, relative contributions to resource production (distributive justice) did not moderate power effects. We provide causal evidence that the powerful, but not the powerless, strive to minimize cognitive dissonance between behavior and fairness perceptions by interpreting fairness in self-serving ways. This study contributes novel insights into the interplay between different power forms, the asymmetry of power effects, the moderating role of procedural justice, and the mediating role of behavior in the power-driven adjustment of fairness perceptions.