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Self-Presentation and Legal Socialization in Society: Available Messages about Personal Tax Audits
Research has shown that direct experience of legal authorities' unfairness or rudeness lowers unfairly treated individuals' support for legal authorities in general and fosters noncompliance with laws. Many people, however, get information about legal authorities and institutions indirectl...
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| Published in: | Law & society review 1994-01, Vol.28 (4), p.859-895 |
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| Main Authors: | , |
| Format: | Article |
| Language: | English |
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| cites | cdi_FETCH-LOGICAL-c363t-4c6fb6bbc9227b9f4f926a252006b4075b0a81a419da488929218c041047c1373 |
| container_end_page | 895 |
| container_issue | 4 |
| container_start_page | 859 |
| container_title | Law & society review |
| container_volume | 28 |
| creator | Stalans, Loretta J. Kinsey, Karyl A. |
| description | Research has shown that direct experience of legal authorities' unfairness or rudeness lowers unfairly treated individuals' support for legal authorities in general and fosters noncompliance with laws. Many people, however, get information about legal authorities and institutions indirectly through conversations with others. To highlight the possible ripple effects of specific enforcement contacts on the general population's support for authorities, we compare what taxpayers said happened in their tax audit interviews with what they tell other members of their social network. Because people are most concerned about others' image of them, this motivation for communication often weakens a bias toward negative messages. Our findings demonstrate that messages about fairness of decisionmaking, favorability of outcomes, and dignity more closely approximate the distribution of the sample of audited taxpayers' perceptions. We found support, however, for a bias toward negative messages in two situations: messages about instrumental quality and in the rare circumstance when taxpayers received undignified treatment and favorable outcomes. In this circumstance, the message does not have connotations for one's own image. We discuss the implications for legal socialization and the reservoir of societal support for legal authorities and institutions. |
| doi_str_mv | 10.2307/3054000 |
| format | article |
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Many people, however, get information about legal authorities and institutions indirectly through conversations with others. To highlight the possible ripple effects of specific enforcement contacts on the general population's support for authorities, we compare what taxpayers said happened in their tax audit interviews with what they tell other members of their social network. Because people are most concerned about others' image of them, this motivation for communication often weakens a bias toward negative messages. Our findings demonstrate that messages about fairness of decisionmaking, favorability of outcomes, and dignity more closely approximate the distribution of the sample of audited taxpayers' perceptions. We found support, however, for a bias toward negative messages in two situations: messages about instrumental quality and in the rare circumstance when taxpayers received undignified treatment and favorable outcomes. 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We discuss the implications for legal socialization and the reservoir of societal support for legal authorities and institutions.</description><identifier>ISSN: 0023-9216</identifier><identifier>EISSN: 1540-5893</identifier><identifier>DOI: 10.2307/3054000</identifier><identifier>CODEN: LWSRAA</identifier><language>eng</language><publisher>Beverly Hills, Calif: Law and Society Association</publisher><subject>Audit ; Auditing ; Communication audits ; Compliance ; Factors ; Fairness ; Income tax ; Law ; Law enforcement ; Management audits ; Oregon ; Payments ; Perceptions ; Prejudice ; Prior convictions ; Public Officials ; Self Presentation ; Sharing Legal Knowledge: Taxpayers' Tales ; Social interaction ; Social networking ; Social research ; Social status ; Socialization ; Tax audits ; Taxation ; Taxpaying ; Temporal currency ; U.S.A ; USA</subject><ispartof>Law & society review, 1994-01, Vol.28 (4), p.859-895</ispartof><rights>Copyright 1994 The Law and Society Association</rights><rights>Copyright Law and Society Association 1994</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c363t-4c6fb6bbc9227b9f4f926a252006b4075b0a81a419da488929218c041047c1373</citedby><cites>FETCH-LOGICAL-c363t-4c6fb6bbc9227b9f4f926a252006b4075b0a81a419da488929218c041047c1373</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/3054000$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/3054000$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,778,782,27911,27912,30987,33210,33211,33761,33762,58225,58458</link.rule.ids></links><search><creatorcontrib>Stalans, Loretta J.</creatorcontrib><creatorcontrib>Kinsey, Karyl A.</creatorcontrib><title>Self-Presentation and Legal Socialization in Society: Available Messages about Personal Tax Audits</title><title>Law & society review</title><description>Research has shown that direct experience of legal authorities' unfairness or rudeness lowers unfairly treated individuals' support for legal authorities in general and fosters noncompliance with laws. Many people, however, get information about legal authorities and institutions indirectly through conversations with others. To highlight the possible ripple effects of specific enforcement contacts on the general population's support for authorities, we compare what taxpayers said happened in their tax audit interviews with what they tell other members of their social network. Because people are most concerned about others' image of them, this motivation for communication often weakens a bias toward negative messages. Our findings demonstrate that messages about fairness of decisionmaking, favorability of outcomes, and dignity more closely approximate the distribution of the sample of audited taxpayers' perceptions. We found support, however, for a bias toward negative messages in two situations: messages about instrumental quality and in the rare circumstance when taxpayers received undignified treatment and favorable outcomes. 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We discuss the implications for legal socialization and the reservoir of societal support for legal authorities and institutions.</description><subject>Audit</subject><subject>Auditing</subject><subject>Communication audits</subject><subject>Compliance</subject><subject>Factors</subject><subject>Fairness</subject><subject>Income tax</subject><subject>Law</subject><subject>Law enforcement</subject><subject>Management audits</subject><subject>Oregon</subject><subject>Payments</subject><subject>Perceptions</subject><subject>Prejudice</subject><subject>Prior convictions</subject><subject>Public Officials</subject><subject>Self Presentation</subject><subject>Sharing Legal Knowledge: Taxpayers' Tales</subject><subject>Social interaction</subject><subject>Social networking</subject><subject>Social research</subject><subject>Social status</subject><subject>Socialization</subject><subject>Tax audits</subject><subject>Taxation</subject><subject>Taxpaying</subject><subject>Temporal 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society review</jtitle><date>1994-01-01</date><risdate>1994</risdate><volume>28</volume><issue>4</issue><spage>859</spage><epage>895</epage><pages>859-895</pages><issn>0023-9216</issn><eissn>1540-5893</eissn><coden>LWSRAA</coden><abstract>Research has shown that direct experience of legal authorities' unfairness or rudeness lowers unfairly treated individuals' support for legal authorities in general and fosters noncompliance with laws. Many people, however, get information about legal authorities and institutions indirectly through conversations with others. To highlight the possible ripple effects of specific enforcement contacts on the general population's support for authorities, we compare what taxpayers said happened in their tax audit interviews with what they tell other members of their social network. Because people are most concerned about others' image of them, this motivation for communication often weakens a bias toward negative messages. Our findings demonstrate that messages about fairness of decisionmaking, favorability of outcomes, and dignity more closely approximate the distribution of the sample of audited taxpayers' perceptions. We found support, however, for a bias toward negative messages in two situations: messages about instrumental quality and in the rare circumstance when taxpayers received undignified treatment and favorable outcomes. In this circumstance, the message does not have connotations for one's own image. We discuss the implications for legal socialization and the reservoir of societal support for legal authorities and institutions.</abstract><cop>Beverly Hills, Calif</cop><pub>Law and Society Association</pub><doi>10.2307/3054000</doi><tpages>37</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0023-9216 |
| ispartof | Law & society review, 1994-01, Vol.28 (4), p.859-895 |
| issn | 0023-9216 1540-5893 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_61100902 |
| source | Applied Social Sciences Index & Abstracts (ASSIA); International Bibliography of the Social Sciences (IBSS); Cambridge Journals Online; JSTOR Archival Journals and Primary Sources Collection; Worldwide Political Science Abstracts; Sociological Abstracts |
| subjects | Audit Auditing Communication audits Compliance Factors Fairness Income tax Law Law enforcement Management audits Oregon Payments Perceptions Prejudice Prior convictions Public Officials Self Presentation Sharing Legal Knowledge: Taxpayers' Tales Social interaction Social networking Social research Social status Socialization Tax audits Taxation Taxpaying Temporal currency U.S.A USA |
| title | Self-Presentation and Legal Socialization in Society: Available Messages about Personal Tax Audits |
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