Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance

22 Pages Posted: 30 Dec 2010

See all articles by Martina Hartner

Martina Hartner

affiliation not provided to SSRN

Silvia Rechberger

affiliation not provided to SSRN

Erich Kirchler

University of Vienna - Faculty of Psychology

Michael Wenzel

Flinders University

Date Written: October 22, 2010

Abstract

In a representative UK study (N = 1000) the link between distributive fairness perceptions, outcome favorability, identity, and tax compliance was researched in the context of European transfer payments. Results showed that both forms of tax compliance (i.e., individual and collective EU-tax compliance) were influenced by perceived distributive fairness judgments of EU transfer payments. Fairness itself was related to perceived outcome favorability (i.e., whether their own nation benefits from the EU in financial as well as socio-political terms). Additionally, national identifiers (i.e., people identifying with their own nation, but not with Europe) perceived EU membership as unbeneficial in financial as well as in socio-political terms and thus considered the transfer payments as less fair. Dual identifiers (i.e., people identifying with their own nation and with Europe) perceived the socio-political outcomes from EU membership as more beneficial and thus evaluated the transfer payments as fairer.

Suggested Citation

Hartner, Martina and Rechberger, Silvia and Kirchler, Erich and Wenzel, Michael, Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance (October 22, 2010). Law & Policy, Vol. 33, Issue 1, pp. 60-81, 2010, Available at SSRN: https://ssrn.com/abstract=1732454 or http://dx.doi.org/10.1111/j.1467-9930.2010.00330.x

Martina Hartner (Contact Author)

affiliation not provided to SSRN

No Address Available

Silvia Rechberger

affiliation not provided to SSRN

No Address Available

Erich Kirchler

University of Vienna - Faculty of Psychology ( email )

Universitaetsstrasse 7
Vienna, A-1010
Austria
+43 1 42 7747332 (Phone)
+43 1 42 7747339 (Fax)

HOME PAGE: http://homepage.univie.ac.at/erich.kirchler

Michael Wenzel

Flinders University ( email )

GPO Box 2100
Adelaide S.A. 5001, SA 5063
Australia

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