In All Fairness: A Meta-Analysis of the Tax Fairness–Tax Compliance Literature
对1976年至2021年税收公平与税收遵从关系的文献进行元分析，发现两者总体呈中等正向关联，其中分配公平（尤其是交换公平）影响最大，而互动公平和程序公平影响较小，且研究方法会调节结果。
ABSTRACT We conduct a meta-analysis of the tax fairness–tax compliance literature from its inception in 1976 through 2021. We use an organizational justice perspective (Colquitt 2001) to differentiate between the dimensions of fairness that dominate tax fairness research. We find that the aggregate effect size of the fairness-compliance association is positive and of medium strength. We also find that distributive fairness has the strongest effect on taxpayers’ compliance and is largely driven by the subdimension of exchange equity. Other dimensions of fairness, namely, interactional (interpersonal and informational) and procedural, have smaller effect sizes. We also find a moderating effect of methodology. Our findings suggest both the importance of ensuring that tax dollars are used in ways that taxpayers value, while downplaying the effect of interactional aspects of tax administration, and the importance of carefully considering methodology when conducting tax fairness research.