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. Author manuscript; available in PMC: 2011 Apr 20.
Published in final edited form as: Econ Anal Policy. 2008 Mar;38(1):137–152. doi: 10.1016/s0313-5926(08)50010-5

Table II.

Items of national identity judgments and motivational postures

National identity judgments
(1 = do not agree at all to 7 = agree completely), r = 0.86 / 0.79
M
Wave1
SD
Wave1
M
Wave2
SD
Wave2

Being a member of the Australian community is important to
me.
5.81 1.19 6.35 1.13
I feel a sense of pride in being a member of the Australian
community.
5.80 1.26 6.31 1.12

Motivational Postures (MP) - Deference
(1=strongly disagree to 5 = strongly agree),
Cronbach’s alpha = 0.74 / 0.76

MP Commitment Overall, I pay my tax with good will. 3.90 0.77 3.97 0.83
I resent paying tax. (reversed) 3.57 0.98 3.58 1.03
I think of taxpaying as helping the government do worthwhile
things.
3.52 0.96 3.60 1.01
Paying tax is the right thing to do. 4.00 0.60 4.11 0.69
Paying my tax ultimately advantages everyone. 3.73 0.84 3.88 0.88

MP Capitulation The Tax Office is encouraging to those who have difficulty
meeting their obligations through no fault of their own.
3.05 0.88 2.95 0.96
If you cooperate with the Tax Office, they are likely to be
cooperative with you.
3.66 0.74 3.72 0.85
The tax system may not be perfect, but it works well enough for
most of us.
3.41 0.89 3.40 0.95

Motivational Postures (MP) - Defiance
(1=strongly disagree to 5 = strongly agree),
Cronbach’s alpha = 0.65 / 0.67

MP Resistance The Tax Office is more interested in catching you for doing the
wrong thing, than helping you do the right thing.
3.15 1.02 3.26 1.08
Once the Tax Office has you branded as a noncompliant
taxpayer, they will never change their mind.
3.04 0.80 3.14 0.85
As a society we need more people willing to take a stand
against the Tax Office.
2.72 0.87 2.76 1.03

MP Dis-
engagement
I don’t care if I am not doing the right thing by the Tax Office. 2.01 0.78 1.96 0.85
If I find out that I am not doing what the Tax Office wants, I’m
not going to lose any sleep over it.
2.56 0.84 2.56 0.88

MP Game-
playing
I like the game of finding the grey area of tax law. 2.38 0.97 2.33 0.95
I enjoy talking to friends about loopholes in the tax system. 2.21 0.86 2.22 0.91
I enjoy the challenge of minimizing the tax I have to pay. 2.76 0.87 2.90 0.99