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Dancing with Tax Authorities: Motivational Postures and Non-Compliant Actions

Contents: Preface Part I: Nursing Home Inspection Observed 1. History of Nursing Home Regulation 2. US Nursing Home Regulation 3. The Disciplinary Society and its Enemies 4. American Regulatory Strategies 5. English Nursing Home Regulation 6. Australian Nursing Home Regulation Part II: Rethinking Regulation and Governance 7. Dimensions of Ritualism 8. Market Ritualism 9. Transcending Ritualism 10. The New Pyramid References

Regulating Aged Care: Ritualism and the New Pyramid

This study examined the relationships between forgiveness, reconciliation, shame and school bullying. The sample consisted of 1,875 Bangladeshi adolescents (60% girls) in grades 7 to 10 (M= 8.28). In a structural equation model, both forgiveness and reconciliation directly predicted less bullying. In addition to the direct effect, an indirect pathway showed reconciliation reduced bullying via adaptive shame management. Shame acknowledgment predicted less bullying whereas shame displacement predicted more in accord with the shame management theory. An alternative model was also tested, which demonstrated that parental forgiveness eroded when children displaced their shame. The nature of the intersection between these two theoretically viable psychological models has implications for both restorative justice theory and practice.

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Forgiveness, Reconciliation, and Shame: Three Key Variables in Reducing School Bullying

It is argued that many social factors (ethics, norms, legitimacy) affecting tax compliance derive their meaning and potency from taxpayers’ identities—the way they position themselves socially, relative to other taxpayers and the tax authority. Based on survey data from 965 Australians, the present study investigates taxpayers’ identities at three different levels of inclusiveness (personal, subgroup, and national identity) and their implications for tax-ethical attitudes. An inclusive identity in terms of one’s nation was related to attitudes most conducive to tax compliance. It is concluded that the concept of identity is key to responsive regulation.

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The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics

Indonesia suffered an explosion of religious violence, ethnic violence, separatist violence, terrorism, and violence by criminal gangs, the security forces and militias in the late 1990s and early 2000s. By 2002 Indonesia had the worst terrorism problem of any nation. All these forms of violence have now fallen dramatically. How was this accomplished? What drove the rise and the fall of violence? Anomie theory is deployed to explain these developments. Sudden institutional change at the time of the Asian financial crisis and the fall of President Suharto meant the rules of the game were up for grabs. Valerie Braithwaite’s motivational postures theory is used to explain the gaming of the rules and the disengagement from authority that occurred in that era. Ultimately resistance to Suharto laid a foundation for commitment to a revised, more democratic, institutional order. The peacebuilding that occurred was not based on the high-integrity truth-seeking and reconciliation that was the normative preference of these authors. Rather it was based on non-truth, sometimes lies, and yet substantial reconciliation. This poses a challenge to restorative justice theories of peacebuilding.

Anomie and Violence: Non-truth and Reconciliation in Indonesian Peacebuilding

Review(s) of: Restorative Justice and Responsive Regulation by John Braithwaite (2002) New York: Oxford University Press. 314, pp., $150, ISBN 019513639.

Kathy Daly

Papers

Restorative Justice and Responsive Regulation [Book Review]