How South African Citizens Evaluate Their Economic Obligations to the State
基于1997年南非全国调查数据，研究发现公民对国家认同感越强，越倾向于认为税收分配公平，并更愿意履行纳税义务。
This article explores the relationship between feelings about political community and citizen evaluations of the state's demands for taxation. It finds preliminary support for the hypothesis that to the extent that individuals identify themselves with the state-sponsored view of the nation, they will perceive the allocation of costs and benefits to be more 'fair', and will be more inclined to comply with demands for taxation. This conclusion is based upon analysis of a 1997 dataset resulting from a national survey of adult South Africans, a society characterized by a great diversity of feelings about political community, and other socio-economic factors.