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Defiance in taxation and governance; resisting and dismissing authority in a democracy.


Defiance in taxation and governance; resisting and dismissing authority in a democracy.

Braithwaite, Valerie.

Edward Elgar Publishing


365 pages




Braithwaite (Australian National U., Australia) conducts multivariate quantitative analyses of defiance attitudes and postures towards the tax system and tax authorities in Australia in order to build a theory of defiance towards taxation and government more broadly. She argues that defiance can take two forms, with dismissive defiance being a result of an individual assertion of freedom against an authority and resistant defiance being a rejection of an authority's particular rules or ways of administering them. She argues that the latter requires a response that offers voice and participation, whereas the former can only be resolved with the demarcation of the freedoms that must be relinquished by the individual or respected by the institution. She also investigates the factors that allow individuals to switch from resistant to dismissive defiance, and vice-versa, with relative ease.

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Publication:Reference & Research Book News
Article Type:Book review
Date:Nov 1, 2009
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