This article synthesizes insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical model which predicts how and why observers' tax compliance intentions are influenced by knowledge of the punitive outcomes faced by individuals found...

In the last decade, advances in technology have significantly disrupted the way firms provide goods and services. At the forefront of this technological disruption is the sharing economy, where individuals earn income by providing services or sharing assets through peer-to-peer (P2P) platforms....

The purpose of this paper is to study the role of outcome favorability on influencing the association between fairness and taxpayer compliance. Outcome favorability is whether taxpayers have a balance owing or refundable. We develop a model of tax compliance based on an integration of fairness...

Written communication is the primary means used by tax authorities to communicate with taxpayers. Prior research shows that the content of written communications by tax authorities can influence taxpayers' compliance by appealing to interactional fairness. Interactional fairness refers to the...