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Law and Society

2011

The University of Akron

Articles 1 - 2 of 2

Full-Text Articles in Law

Patriotism And Taxation: The Tax Compliance Implications Of The Tea Party Movement, Richard L. Lavoie Oct 2011

Patriotism And Taxation: The Tax Compliance Implications Of The Tea Party Movement, Richard L. Lavoie

Akron Law Faculty Publications

Given the rise of the Tea Party movement, which draws strength from the historical linkage between patriotism and tax protests in the United States, the role of patriotism as a general tax compliance factor is examined in light of the extant empirical evidence. The existing research suggests that patriotism may be a weaker tax compliance factor in the United States than elsewhere. In light of this possibility, the Tea Party movement has the potential to weaken this compliance factor even more. Further, when considered in light of the broader tax morale factors that contribute to tax compliance, the Tea Party …


Patriotism And Taxation: The Tax Compliance Implications Of The Tea Party Movement, Richard L. Lavoie Jan 2011

Patriotism And Taxation: The Tax Compliance Implications Of The Tea Party Movement, Richard L. Lavoie

Richard L. Lavoie

Given the rise of the Tea Party movement, which draws strength from the historical linkage between patriotism and tax protests in the United States, the role of patriotism as a general tax compliance factor is examined in light of the extant empirical evidence. The existing research suggests that patriotism may be a weaker tax compliance factor in the United States than elsewhere. In light of this possibility, the Tea Party movement has the potential to weaken this compliance factor even more. Further, when considered in light of the broader tax morale factors that contribute to tax compliance, the Tea Party …