Assessing social dominance orientation and system justification as psychological pathways from practicing meditation to tax evasion intentions and support for tax progressivity

Abstract

Recent research showed that trait mindfulness might reduce tax evasion intentions and increase support for tax progressivity. The present study proposed that these beneficial effects of being mindful can be explained theoretically by different associations with inequality-related constructs: social dominance orientation and system justification. Specifically, we tested our predictions by comparing meditation practitioners to nonpractitioners. Results from a path analysis revealed that relative to nonpractitioners, meditation practitioners were less likely to evade taxes primarily because of associations with lower social dominance orientation. Instead, they were more likely to support a progressive taxation primarily through associations with lower system justification. These results support the beneficial role of practicing meditation for tax compliance for people who meditate regularly. Moreover, these results may shed light about the psychological pathways through which practicing meditation brings about such beneficial social consequences.