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Enhancing Procedural Justice in Local Government Budget and Tax Decision Making
Author(s) -
Magner Nace R.,
Johnson Gary G.,
Sobery Julie S.,
Welker Robert B.
Publication year - 2000
Publication title -
journal of applied social psychology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.822
H-Index - 111
eISSN - 1559-1816
pISSN - 0021-9029
DOI - 10.1111/j.1559-1816.2000.tb02824.x
Subject(s) - procedural justice , economic justice , government (linguistics) , psychology , social psychology , local government , public economics , property tax , political science , public administration , economics , law , tax reform , perception , linguistics , philosophy , neuroscience
Two studies examined criteria for procedural justice in the related contexts of local government budgeting (Study 1) and taxation (Study 2). Questionnaire data were gathered from 272 municipal police chiefs in Study 1 and 81 municipal property owners in Study 2, Regression analysis indicated that ethicality. accuracy, and bias suppression were signiticant ( p < 0.05) predictors of procedural justice in both studies. Other significant predictors of procedural justice in Study I were correctability and justification. However. the relationship between justification and procedural justice in Study I was negative. which is contrary to theory. The results suggest strategies that local government officials can use to enhance the perceived fairness of budget and tax decision‐making procedures.