Farrar, Jonathan; Massey, Dawn W.; Osecki, Errol; … - In: Journal of business ethics : JBE 162 (2020) 3, pp. 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...