ABSTRACT
Theoretical models emphasised the purely economic nature of tax compliance whereby individuals are motivated by self-interest and cost/benefit considerations. Despite an abundance of research over several decades into the reasons for taxpayer non-compliance, researchers, practitioners and policymakers around the world are still trying to grapple with the issue of how to improve taxpayer compliance. From the date of the announcement of the tax levy, newspaper clippings were scanned for letters to the editor which referred explicitly to the introduction of the new tax levy. To illustrate how taxpayers might think of themselves in terms of social identities, a qualitative study was undertaken in which the content of 'letters to the editor' on a contentious tax issue were analysed. To determine whether the letters to the editor reflected personal or social identity, the content of the letters was coded by two independent coders according to whether a personal identity or a social identity could be detected.
