Table I.
Items of exogenous factors, that is, procedural justice, distributive justice and outcome favorability
|
Procedural Justice (PJ) Cronbach’s alpha = 0.87/ 0.89 |
M Wave1 |
SD Wave1 |
M Wave2 |
SD Wave2 |
|
|---|---|---|---|---|---|
|
| |||||
| PJ treatment |
Treating you as honest in your tax affairs unless you act
otherwise (1 = almost never to 5 = almost always) |
3.92 | 1.03 | 3.64 | 1.13 |
|
The Tax Office treats people as if they can be
trusted to do the right thing. (1 = strongly disagree to 5 = strongly agree) |
3.37 | 0.98 | 3.19 | 1.04 | |
|
Tax Office respects the individual’s rights as a citizen(1 =
strongly disagree to 5 = strongly agree) |
3.45 | 0.92 | 3.41 | 0.96 | |
|
| |||||
| PJ decision making |
Explaining to you the decisions they make about your tax affairs
(1 = almost never to 5 = almost always) |
3.34 | 1.26 | 3.22 | 1.20 |
|
Giving you advice and information that you can rely on(1 =
almost never to 5 = almost always) |
3.34 | 1.16 | 3.23 | 1.13 | |
|
Giving you the right to an independent review from outside the
Tax Office (1 = almost never to 5 = almost always) |
3.34 | 1.23 | 3.14 | 1.14 | |
|
| |||||
| PJ representativeness |
The Tax Office consults widely about how they might change
things to make it easier for taxpayers to meet their obligations(1 = strongly disagree to 5 = strongly agree) |
2.74 | 0.89 | 2.68 | 0.92 |
|
The Tax Office is concerned about protecting the average
citizen’s rights (1 = strongly disagree to 5 = strongly agree) |
2.99 | 0.93 | 3.03 | 0.96 | |
|
Tax Office considers the concerns of average citizens when
making decisions (1 = strongly disagree to 5 = strongly agree) |
2.84 | 0.93 | 2.75 | 0.96 | |
|
The Tax Office goes to great lengths to consult with the
community over changes to their system(1 = strongly disagree to 5 = strongly agree) |
2.65 | 0.96 | 2.61 | 0.97 | |
|
| |||||
|
Distributive Justice (DJ) (1 = much more!! To 5 = much less!), Cronbach’s alpha = 0.84/ 0.83 |
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|
| |||||
| Now think of the following groups. Do they pay their fair share of tax in your view? | |||||
|
| |||||
| DJ “the Poor” |
… Waitresses | 2.44 | 0.67 | 2.40 | 0.68 |
| … Farm laborers | 2.34 | 0.73 | 2.27 | 0.73 | |
| … Unskilled factory workers | 2.28 | 0.73 | 2.26 | 0.75 | |
|
| |||||
| DJ “the Rich”… |
… Surgeons | 2.02 | 0.75 | 2.01 | 0.77 |
| … Chief executives of large national corporations | 1.55 | 0.70 | 1.55 | 0.71 | |
| … Doctors in general practice (GPs) | 2.14 | 0.73 | 2.21 | 0.71 | |
| … Senior judges and barristers | 1.91 | 0.77 | 1.71 | 0.75 | |
|
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|
Outcome favorability (1 = almost never to 5 = almost always) |
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|
| |||||
| How often are the decisions of the Tax Office favorable to you? | 3.48 | 1.20 | 2.91 | 1.04 | |