Linked Life Data

15638209

Source:http://linkedlifedata.com/resource/pubmed/id/15638209

Statements in which the resource exists as a subject.
PredicateObject
rdf:type
lifeskim:mentions
pubmed:issue
5
pubmed:dateCreated
2005-1-10
pubmed:abstractText
In a survey of Australian citizens (valid N = 1,406), personal and social norms were found to moderate effects of deterrence on tax evasion. Personal, internalized norms of tax honesty were negatively related to tax evasion and moderated the effects of deterrence variables (i.e., sanction severity), suggesting deterrence effects only when individual ethics were weak. Perceived social norms, beyond those internalized as personal norms, were not directly related to tax evasion but moderated the effects of sanction severity. Only when social norms were seen as strongly in favor of tax honesty was sanction severity negatively related to tax evasion. This result held only for respondents who did not identify strongly as Australians. Hence, when internalized, norms delimit effects of deterrence; when considered external to one's self norms boost deterrence effects, giving social meaning to formal sanctions.
pubmed:language
eng
pubmed:journal
pubmed:citationSubset
IM
pubmed:status
MEDLINE
pubmed:month
Oct
pubmed:issn
0147-7307
pubmed:author
pubmed:issnType
Print
pubmed:volume
28
pubmed:owner
NLM
pubmed:authorsComplete
Y
pubmed:pagination
547-67
pubmed:dateRevised
2006-11-15
pubmed:meshHeading
pubmed:year
2004
pubmed:articleTitle
The social side of sanctions: personal and social norms as moderators of deterrence.
pubmed:affiliation
Research School of Social Sciences, Australian National University, Canberra ACT 0200, Australia. michael.wenzel@anu.edu.au
pubmed:publicationType
Journal Article, Research Support, Non-U.S. Gov't