| Abstract: | To insure compliance with rules and laws, regulatory authorities are usually in a position of power over a heterogeneous population or multiple groups. Power may thus need to be analysed as a tripartite relationship between authority, ingroup and outgroup. Based on the social identity approach and related justice theories, it is argued that social identification with an inclusive category that includes ingroup, outgroup and authority determines how group members react to the authority's power use and perceived legitimacy. Two studies were set in the context of the Australian tax system. Study 1 used an experimental design with a student sample; Study 2 was survey with a random sample of Australian citizens. Participants who identified less strongly with the inclusive category (Australians) attributed more legitimacy to the tax authority, when it exercised effective power over the outgroup (Study 1), or when it appeared lenient towards the ingroup (Study 2). In contrast, participants who identified strongly with the inclusive category attributed more legitimacy to the tax authority when it used its powers consistently towards both groups. Copyright © 2006 John Wiley & Sons, Ltd. |
