Tax administrators are empowered by the state to secure compliance with tax obligations. Enforcing compliance on the ground is complex, and street-level administrators often engage in the “art of the possible,” leading to dilemmas in the field. This paper examines tax administrators’ practices with regard to Jamaican property tax defaulters with outstanding tax liabilities in excess of 3 years. Drawing on interviews with tax administrators and other key agents, we find that tax administrators reposition themselves from objective enforcers to empathizing (...) officials engaging in schemes of action, doing what they can do rather than what they should do. This is a practical-sense approach to securing compliance. We identify two forms of empathy, assimilated and cynical, and conclude that administrators’ empathetic identification with defaulters does not necessarily arise solely from concern for social cohesion, or inter-subjective compassion, but also sometimes from self-interest. (shrink)

A wealth of research documents the critical role of trust for social exchange and cooperative behavior. The ability to inspire trust in others can often be elusive, and distrust can have adverse interpersonal and ethical consequences. Drawing from the literature on social hierarchy and interpersonal judgments, the current research explores the predictive role of a structural paradox between high power and low status in identifying the actors most likely to be distrusted and monitored for ethical misconduct. Across four studies and (...) an internal meta-analysis, we found that the structural paradox was associated with distrust-related judgments and behaviors. In Study 1, high power-low status actors were judged as less trustworthy. In Studies 2 and 3, high power-low status actors were sent less money in a trust game, an effect fully mediated by feelings of dislike. Study 4 revealed that high power-low status actors were more likely to be monitored for cheating, an effect partially mediated by trust judgments. These findings contribute to business ethics research by identifying the structural paradox of high power-low status as a salient contextual influence impacting observers’ distrust and monitoring dynamics. Implications for reducing observers’ level of distrust of high power-low status actors are discussed. (shrink)