Tax decision making in municipal governments: Citizens' reactions to outcomes and procedures

This study examined the effects of (a) the personal favorability of the outcome of a municipal property tax decision, and (b) the fairness of the procedures by which the tax outcome was established, on citizens' reactions toward the municipality and its legislators. Procedural fairness, but not outcome favorability, had an effect on citizens' sense of affiliation with the municipality and civic participation. The independent variables had an interactive effect on resentment toward legislators such that citizens had particularly low resentment when the tax outcome was favorable and the tax decision-making procedures were fair.