Defiance in Taxation and Governance : Resisting and Dismissing Authority in a Democracy

This innovative book presents a theory of tax defiance, integrating five years of research on people's hopes, fears and expectations of the tax system and the authority that administers it. Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing - signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance. This unique and innovative example of how psychology can be integrated into new institutional theory and public policy practice will prove an interesting read for scholars, students and researchers in the fields of regulatory studies, economics, public policy and public finance, politics and psychology. "Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing - signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance."--Jacket Contents......Page 6 Preface......Page 8 1. Defiance to resist or dismiss institutional constraint......Page 12 2. Defiance and responsive regulatory relationships......Page 37 3. The expression and management of motivational postures......Page 71 4. Measuring motivational postures and defiance......Page 112 5. Approaching defi ance through threat and coping......Page 148 6. Approaching defiance through integrity and trust......Page 186 7. Approaching defiance through social modelling......Page 225 8. Integrative models of defiance......Page 259 9. Reasoning with defiance......Page 303 Appendices......Page 325 References......Page 329 Index......Page 364 Presents a theory of tax defiance, integrating research on people's hopes, fears and expectations of the tax system and the authority that administers it. This work explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence

this Unique And Innovative Example Of How Psychology Can Be Integrated Into New Institutional Theory And Public Policy Practice Will Prove An Interesting Read For Scholars, Students And Researchers In The Fields Of Regulatory Studies, Economics, Public Policy And Public Finance, Politics And Psychology.