Alasfour, F. (2017). Cost of distrust: The virtuous cycle of tax compliance in Jordan. Journal of Business Ethics, 155(1), 243–258.
Alm, J., & Martinez-Vazquez, J. (2007). Tax morale and evasion in Latin America. Working paper, Atlanta, GA: Andrew Young School of Policy, Georgia State University.
Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651.
Bahl, R. (2009). Property tax reform in developing and transition countries. Washington, DC: USAID.
Bahl, R. W., & Bird, R. M. (2008). Tax policy in developing countries: Looking back—and forward. National Tax Journal, 61(2), 279–301.
Bahl, R., & Wallace, S. (2007). Comprehensive tax reform in Jamaica. Public Finance Review, 35(1), 4–25.
Battaly, H. D. (2011). Is empathy a virtue? In A. Coplan & P. Goldie (Eds.), Empathy: Philosophical and psychological perspectives (pp. 277–301). Oxford: Oxford University Press.
Bauman, Z. (1993). Postmodern ethics. Oxford: Basil Blackwell.
Beale, T., & Wyatt, P. (2017). Predicting taxpayer behaviour and compliance: An economic analysis of Jamaica’s property tax system. Paper presented at the Annual World Bank Conference on Land and Poverty, Washington, DC, 20–24 March.
Bernstein, T. P., & Lü, X. (2008). Taxation and coercion in rural China. In D. Bräutigam, O.-H. Fjeldstad, & M. Moore (Eds.), Taxation and state-building in developing countries (pp. 89–109). Cambridge: Cambridge University Press.
Bird, R. M. (1992). Tax policy and economic development. Baltimore, MD: John Hopkins University Press.
Bird, R. M. (2015). Improving tax administration in developing countries. Journal of Tax Administration, 1(1), 23–45.
Bird, R. M., & Zolt, E. M. (2014). Redistribution via taxation: The limited role of the personal income tax in developing countries. Annals of Economics and Finance, 15(2), 625–683.
Björklund Larsen, L. B. (2013). Moulding knowledge into a legal complex: Para-ethnography at the Swedish Tax Agency. Journal of Business Anthropology, 2(2), 209–231.
Björklund Larsen, L. B. (2015). Common sense at the Swedish Tax Agency: Transactional boundaries that separate taxable and tax-free income. Critical Perspectives on Accounting, 31, 75–89.
Björklund Larsen, L. B. (2017). Shaping taxpayers: Values in action at the Swedish Tax Agency. Oxford: Berghahn Books.
Bobek, D. D., Hageman, A. M., & Radtke, R. R. (2010). The ethical environment of tax professionals: Partner and non-partner perception experiences. Journal of Business Ethics, 92(4), 637–654.
Boden, R., Killian, S., Mulligan, E., & Oats, L. (2010). Critical perspectives on taxation. Critical Perspectives on Accounting, 21(7), 541–544.
Boll, K. (2011). The responsive raid: An analysis of the dual logics of generalization in judging businesses’ tax compliance and in doing responsive regulation. STS Encounters, 4(2), 7–41.
Boll, K. (2014). Shady car dealings and taxing work practices: An ethnography of a tax audit process. Accounting, Organizations and Society, 39(1), 1–19.
Bourdieu, P. (1977). Outline of a theory of practice. Cambridge: Cambridge University Press.
Bourdieu, P. (1990). The logic of practice. Redwood City, CA: Stanford University Press.
Bourdieu, P. (1998). Practical reason: On the theory of action. Redwood City, CA: Stanford University Press.
Bourdieu, P., & Wacquant, L. J. (1992). An invitation to reflexive sociology. Chicago, IL: University of Chicago Press.
Braithwaite, V. (2003). Dancing with tax authorities: Motivational postures and no-compliant actions. In V. Braithwaite (Ed.), Understanding tax avoidance and evasion (pp. 15–39). Aldershot: Ashgate Publishing Ltd.
Braithwaite, V. (2006). Is reintegrative shaming relevant to tax evasion and avoidance? In H. Elffers, P. Verboon, & W. Huisman (Eds.), Managing and maintaining compliance: Closing the gap between science and practice (pp. 109–127). The Hague, Netherlands: Boom Legal Publishers.
Braithwaite, V. (2009). Defiance in taxation and governance: Resisting and dismissing authority in a democracy. Cheltenham: Edward Publishing.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101.
Bräutigam, D. (2008). Introduction: Taxation and state-building in developing countries. In D. Bräutigam, O. H. Fjeldstad, & M. Moore (Eds.), Taxation and state building in developing countries: Capacity and consent (pp. 1–33). Cambridge: Cambridge University Press.
Bringer, J. D., Johnston, L. H., & Brackenridge, C. H. (2006). Using computer-assisted qualitative data analysis software to develop a grounded theory project. Field Methods, 18(3), 245–266.
Browde, P. (2017). A reflection on tax collections: Opening a can of worms to clean up a collection due process jurisdictional mess. Drake Law Review, 65(1), 51–87.
Bubandt, N., & Willerslev, R. (2015). The dark side of empathy: Mimesis, deception, and the magic of alterity. Comparative Studies in Society and History, 57(1), 5–34.
Byrne, E. (1995). Public goods and the paying public. Journal of Business Ethics, 14(2), 117–123.
Chung, J., & Trivedi, V. U. (2003). The effect of friendly persuasion and gender on tax compliance behavior. Journal of Business Ethics, 47(2), 133–145.
Clark, R. D., & Word, L. E. (1974). Where is the apathetic bystander? Situational characteristics of the emergency. Journal of Personality and Social Psychology, 29(3), 279–287.
Clarke, E. (1999). My mother who fathered me: A study of the families in three selected communities of Jamaica. Mona, Jamaica: University of West Indies Press.
Coke, J. S., Batson, C. D., & McDavis, K. (1978). Empathic mediation of helping: A two-stage model. Journal of Personality and Social Psychology, 36(7), 752–766.
Coplan, A. (2011). Will the real empathy please stand up? A case for a narrow conceptualization. The Southern Journal of Philosophy, 49(S1), 40–65.
Cornia, G., & Walters, L. C. (2010). Improving the property tax in Jamaica: Issues and options. Kingston, Jamaica: Government of Jamaica.
Creswell, J. W. (2013). Research design: Qualitative, quantitative, and mixed methods approaches. Thousand Oaks, CA: Sage Publications.
Cullis, J. G., & Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18(2–3), 305–321.
De Cesare, C. (2004). Thoughts on the fiscal reform in Brazil: Looking at the property tax. Journal of Property Tax Assessment & Administration, 1(2), 57–69.
Dillinger, W. (1992). Urban property tax reform: Guidelines and recommendations. Washington, DC: International Bank of Reconstruction.
Elkins, D. (2009). Taxation and the terms of justice. University of Toledo Law Review, 41, 73–105.
Galinsky, A. D., Maddux, W. W., Gilin, D., & White, J. (2008). Why it pays to get inside the head of your opponent: The differential effects of perspective taking and empathy in negotiations. Psychological Science, 19(4), 378–384.
Gangl, K., Hart, B., Hoffman, E., & Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, 10, 1034. https://doi.org/10.3389/fpsyg.2019.01034.
Gill, J. B. (2000). A diagnostic framework for revenue administration. Washington, DC: World Bank Publications.
Government of Jamaica. (1867). The tax collection act. Kingston, Jamaica: Government of Jamaica.
Government of Jamaica. (1996). National land policy. Kingston, Jamaica: Government of Jamaica.
Government of Jamaica. (2012). Report of Offices of the Services Commissions. Kingston, Jamaica: Government of Jamaica.
Government of Jamaica. (2016a). Auditor general’s audit performance reports. Kingston, Jamaica: Government of Jamaica.
Government of Jamaica. (2016b). Property tax collections and enforcement at TAJ. Auditor General’s Report.
Gracia, L., & Oats, L. (2012). Boundary work and tax regulation: A Bourdieusian view. Accounting, Organizations and Society, 37(5), 304–321.
Graham, N. (2016). From the womb to the tomb via Jamaica’s $800 million informal economy. The Gleaner, 1 November. Retrieved July 30, 2019, from http://jamaica-gleaner.com/article/news/20161101/womb-tomb-jamaicas-800-million-informal-enonomy.
Gruen, L. (2014). Entangled empathy: An alternative for our relationships with animals. Brooklyn, NJ: Lantern Books.
Guth, W., Levati, V., & Sausgruber, R. (2005). Tax morale and (de)centralization: An experimental study. Public Choice, 125(1–2), 171–188.
Halpern, J. (2001). From detached concern to empathy: Humanizing medical practice. Oxford: Oxford University Press.
Halpern, J. (2014). Clinical empathy in medical care. In J. Decety (Ed.), Empathy: From the bench to bedside (pp. 229–244). Cambridge: The MIT Press.
Harriott, A. (2003). Understanding crime in Jamaica: New challenges for public policy. Mona, Jamaica: University of the West Indies Press.
Harris, J. (2007). The evolutionary neurobiology, emergence and facilitation of empathy. In T. Farrow & P. Woodruff (Eds.), Empathy in mental illness (pp. 168–186). Cambridge: Cambridge University Press.
Hasseldine, J., & Li, Z. (1999). More tax evasion research required in the new millennium. Crime, Law and Society, 31(1), 91–104.
Head, N. (2016). A politics of empathy: Encounters with empathy in Israel and Palestine. Review of International Studies, 42(1), 95–113.
Hoffman, M. L. (2001). Empathy and moral development: Implications for caring and justice. Cambridge: Cambridge University Press.
Hollan, D. (2008). Being there: On the imaginative aspects of understanding others and being understood. Ethos, 36(4), 475–489.
Hollan, D. (2012). Emerging issues in the cross-cultural study of empathy. Emotional Review, 4(1), 70–78.
Hollan, D. W., & Troop, C. J. (Eds.). (2011). The anthropology of empathy: Experiencing the lives of others in Pacific societies. New York, NY: Berghahn Press.
Hutter, B. (1989). Variations in regulatory enforcement styles. Law and Policy, 11(2), 153–174.
Keen, S. (2008). Strategic empathizing: Techniques of bounded, ambassadorial, and broadcast narrative empathy. Deutsche Vierteljahrsschrift für Literaturwissenschaft und Geistesgeschichte, 82(3), 477–493.
Komorosky, D., & O’Neal, K. K. (2015). The development of empathy and prosocial behavior through humane education, restorative justice, and animal-assisted programs. Contemporary Justice Review, 18(4), 395–406.
Kornhauser, M. E. (2006). A tax morale approach to compliance: Recommendations for the IRS. Florida Tax Review, 8(6), 599–632.
Levi, M. (1988). Of rule and revenue. Berkeley, CA: University of California Press.
Lobb, A. (2017). Critical empathy. Wiley. Constellations, 24(4), 594–607.
Local Authorities of Jamaica (2016). Property tax. Kingston, Jamaica: Local Authorities of Jamaica. Retrieved June 21, 2016, from http://www.localauthorities.gov.jm/property-tax/background.
Lohmann, R. (2011). Empathetic perception and imagination among the Asabano: Lessons for anthropology. In D. W. Holland & C. J. Troop (Eds.), The anthropology of empathy: Experiencing the lives of others in Pacific Societies (pp. 95–116). New York, NY: Berghahn Books.
Mansfield, C. Y. (1988). Tax administration in developing countries: An economic perspective. IMF Staff Papers, 35(1), 181–197.
Marsh, A. (2014). Empathy and compassion: A cognitive neuroscience perspective. In J. Decety (Ed.), Empathy: From bench to bedsite (pp. 199–205). Cambridge, MA: MIT Press.
Marshall, M. N. (1996). Sampling for qualitative research. Family Practice, 13(6), 522–526.
Martin, I. W., Mehrotra, A. K., & Prasad, M. (2009). The thunder of history: The origins and development of the new fiscal sociology. Cambridge: Cambridge University Press.
Martinez-Vazquez, J., & Sepulveda, C. (2011). Explaining property tax collections in developing countries: The case of Latin America. Working Paper 11-09, Atlanta, GA: Andrew Young School for Policy Studies, Georgia State University.
May, P. J., & Winter, S. (2000). Reconsidering regulatory enforcement: Patterns in Danish agro-environmental inspection. Law and Policy, 22(2), 143–173.
May, P. J., & Wood, R. S. (2003). At the regulatory front lines: Inspectors’ enforcement styles and regulatory compliance. Journal of Public Administration Theory and Research, 13(2), 117–139.
McAllister, L. (2010). Dimensions of enforcement styles: Factoring in regulatory autonomy and capacity. Law and Policy, 32(1), 61–78.
McCluskey, W. J., & Franzsen, R. (2005). An evaluation of the property tax in Tanzania: An untapped fiscal resource or administrative headache? Property Management, 23(1), 43–69.
McKerchar, M., & Evans, C. (2009). Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policymakers and revenue authorities. eJournal of Tax Research, 7, 171–201.
Merriam, S. (2002). Qualitative research in practice: Examples for discussion and analysis. San Francisco, CA: Jossey-Bass.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. Thousand Oaks, CA: Sage.
Ministry of Local Government. (1993). Ministry Paper 8/93: Reform of Local Government. Kingston, Jamaica: Ministry of Local Government.
Ministry of Local Government. (2003). Ministry Paper 7/03: Local Government Reform. Kingston, Jamaica: Ministry of Local Government.
Mookherjee, D. (1998). Incentives reforms in Developing Country bureaucracies: Lessons from tax administrations. In B, Pleskovic & J. Stiglitz (Eds.), Annual World Bank Conference 1997 in Development Economics (pp. 103–124). The World Bank.
Murphy, K. (2005). Regulating more effectively: The relationship between procedural justice, legitimacy, and tax non-compliance. Journal of Law and Society, 32(4), 562–589.
Murphy, K. (2008). Enforcing tax compliance: To punish or persuade. Economic Analysis and Policy, 38(1), 113–135.
Nerré, B. (2008). Tax culture: A basic concept for tax politics. Economic Analysis and Policy, 38(1), 153–167.
Nordin, Z. S., Muhammead, I., Wahab, A. K., & Yaakub, N. A. (2017). Co-operation, tax complexity and managerial control: A study on tax auditors’ conciliatory style. Asian Journal of Business and Accounting, 10(2), 165–186.
OECD. (2010). Understanding and influencing taxpayers’ compliance behaviour. Paris, France: OECD.
Patton, M. Q. (1990). Qualitative evaluation and research methods. Thousand Oaks, CA: Sage Publications.
Pentland, B. T., & Carlile, P. (1996). Audit the taxpayer, not the return: Tax auditing as an expression game. Accounting, Organizations and Society, 21(2), 269–287.
Powers, S. (2008). Collection and enforcement of the property tax. In R. Bahl, J. Martinez-Vazquez, & J. Youngman (Eds.), Making the property tax work (pp. 372–386). Cambridge, MA: Lincoln Land Policy Institute.
Prinz, J. (2011). Is empathy necessary for morality? In A. Coplan & P. Goldie (Eds.), Empathy: Philosophical and psychological perspectives (pp. 211–229). Oxford: Polity Press.
Rufkin, J. (2009). The empathic civilization: The race to global consciousness in a world in crisis. London: Penguin.
Shapiro, J. (2014). The paradox of teaching empathy in medical education. In D. Decety (Ed.), Empathy from bench to bedside (pp. 274–290). Cambridge, MA: MIT Press.
Silvani, C., & Baer, K. (1997). Designing a tax administration reform strategy: Experiences and guidelines. IMF Working Paper WP/97/30, Washington, DC: International Monetary Fund.
Silverman, D. (2013). Doing qualitative research: A practical handbook. Thousand Oaks, CA: Sage Publications.
Swartz, D. (1997). Culture and power: The sociology of Pierre Bourdieu. Chicago, IL: University of Chicago Press.
TAJ (2012). Citizen’s charter. Kingston, Jamaica: Tax Administration Jamaica. Retrieved July 30, 2019, from https://www.jamaicatax.gov.jm/documents/10181/106840/taj_citizens_charter.pdf/1a796756-ed5b-4322-a5b8-d5c6bf78e2f7.
TAJ (2016). Citizen’s charter. Kingston, Jamaica: Tax Administration Jamaica. Retrieved September 12, 2016, from https://www.jamaicatax.gov.jm/citizen-s-charter.
Tanzi, V., & Zee, H. H. (2001). Tax policy for developing countries (Vol. 27). Washington, DC: International Monetary Fund.
Tennant, S., & Tennant, D. (2007). The efficiency of tax administration in Jamaica: An introspective assessment. Social and Economic Studies, 56(3), 71–100.
Tharkur, M. A. (2010). Policy briefs: Property tax reform and performance in Jamaica. MA, USA: Harvard Kennedy School of Government.
Tracy, S. J. (2010). Qualitative quality: Eight “big-tent” criteria for excellent qualitative research. Qualitative Inquiry, 16(10), 837–851.
Tuck, P. (2010). The emergence of the tax official into a T-shaped knowledge expert. Critical Perspectives on Accounting, 21(7), 584–596.
Vann, L. (2017). Demonstrating empathy: A phenomenological study of instructional designers making instructional strategy decisions for adult learners. International Journal of Teaching and Learning in Higher Education, 29(2), 233–244.
Vehorn, C. L. (2011). Fiscal adjustment in developing countries through tax administration reform. The Journal of Developing Areas, 45(1), 323–338.
Waldman, M. (2014). Strategic empathy: The Afghanistan intervention shows why the U.S. must empathize with its adversary. MA, USA: Belfer Center for Science and International Affairs, John F. Kennedy School of Government, Harvard University.
Wispé, L. (1986). The distinction between sympathy and empathy: To call forth a concept, a word is needed. Journal of Personality and Social Psychology, 50(2), 314–321.
Wedderburn, C., Chiang, P., & Rhodd, R. (2012). The informal economy in Jamaica: Is it feasible to tax this sector? Journal of International Business and Cultural Studies, 6, 1.
Wynter, C. (2014). Property tax administration in practice: A case study of the Portmore Municipality, Jamaica. PhD thesis, University of Exeter, Exeter.
Wynter, C., & Oats, L. (2018). Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica. Critical Perspectives on Accounting, 57, 56–69.