Hope

1

• Hope Life for a Tax System
• Valerie Braithwaite

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Hope Life for a Tax System
attitude
behaviour
-
-
Axes of Management
3
Hope Life for a Tax System
attitude
Maintenance (easy)
behaviour
-
-
Axes of Management
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Hope Life for a Tax System
attitude
Maintenance (easy)
Change behaviour (challenge)
behaviour
-
-
Axes of Management
5
Hope Life for a Tax System
attitude
Maintenance (easy)
Change behaviour (challenge)
behaviour
-
Change attitude (doable)
-
Axes of Management
6
Hope Life for a Tax System
attitude
Maintenance (easy)
Change behaviour (challenge)
behaviour
-
Change attitude (doable)
Change attitude behaviour (difficult)
-
Axes of Management
7
Hope Life for a Tax System
attitude
Maintenance (easy)
Change behaviour (challenge)
behaviour
-
Change attitude behaviour (difficult)
Change attitude (doable)
-
Axes of Management
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Hope Life for a Tax System
attitude
This can only be done through the use of
responsive regulation (1) if problem is
attitudinal, movement requires the tax office to
do X (2) if problem is behavioural, movement
requires the tax office to do Y (3) if problem
is attitudinal and behavioural, movement requires
the tax office to do Z
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Hope Life for a Tax System
Motivational Postures
Commitment Capitulation Resistance Game
playing Disengagement

cooperation-resistance

dissociation
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Hope Life for a Tax System

A voluntary taxpaying culture is not sustainable
when people lose hope for the tax system. Loss
of hope manifests itself as dissociation.

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Hope Life for a Tax System
Collective hope for the tax system is (A) a set
of interconnected perceptions (B) held by a
taxpayer (C) that shared social goals (D) can be
achieved (E) by the group (F) through a set of
mutually agreed pathways
Collective hope
Collective Action
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Hope Life for a Tax System
perceptions of practicable reform
perceptions of inclusion capacity
collective action
shared social goals
endorsement of pathways
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HOPE
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Low Tax
.14
Caring Society
-.09
.22
.08
Strong Tax
COOPERATION
.12
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Low Tax
.14
Caring Society
-.09
.22
.08
.10
.10
Democracy OK
Strong Tax
COOPERATION
.11
.12
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Low Tax
.14
Caring Society
-.09
.22
.08
.10
.10
Democracy OK
Strong Tax
COOPERATION
.11
.12
.07
.67
.26
Trust
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Low Tax
.14
Caring Society
-.09
.22
.08
.10
.10
Democracy OK
Strong Tax
COOPERATION
.11
.12
.24
.07
.67
.26
.28
Disillusioned
Trust
-.41
Standardized Model
Chi-square 6.7, df 3, p lt .081.
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HOPE
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Simplify Tax
.22
.08
Markets
.11
DISSOCIATION
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Simplify Tax
.22
.08
Markets
.11
DISSOCIATION
.08
Democracy OK
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Simplify Tax
.22
.08
Markets
.11
.07
Trust Norm
-.17
DISSOCIATION
.08
Democracy OK
.27
Trust
-.13
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Simplify Tax
.22
.08
Markets
.08
.11
.07
Trust Norm
-.17
.20
DISSOCIATION
.08
Democracy OK
.27
Trust
-.13
-.39
Disillusioned
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Simplify Tax
.22
.08
Markets
.08
.11
.07
.22
Trust Norm
-.17
.20
DISSOCIATION
.08
Democracy OK
.27
Trust
-.13
.12
.29
-.07
.17
.28
.10
-.39
Aggressive Tax Agent
-.21
Disillusioned
.11
.15
Standardized Model
Honest Tax Agent
Chi-square 7.8, df 11, p lt .732.
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HOPE
THANK YOU
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Hope Life for a Tax System
Conclusions If the tax system is worth
preserving, safeguards are required to protect
against the drift to dissociation. Such
safeguards include (1) ensuring that
conventional pathways are regarded as trustworthy
and (2) challenging the legitimacy of
alternative pathways. Also important are
discussions with the community about social
goals, the purpose of a tax system and the form
that the system should take. If the tax system
needs to radically change, collective interests
are probably best served by change
within. Collective interests are unlikely to be
well served through alternative authorities.
Public support for change within will depend on
the tax offices capacity to regulate
responsively.