Perceived distributive fairness of EU transfer payments, outcome favorability, identity, and EU-tax compliance

Martina Hartner, Silvia Rechberger, Erich Kirchler, Michael Wenzel

    Research output: Contribution to journalArticle

    12 Citations (Scopus)

    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.

    Original languageEnglish
    Pages (from-to)60-81
    Number of pages22
    JournalLaw and Policy
    Volume33
    Issue number1
    DOIs
    Publication statusPublished - 2011

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