Justice is a multifaceted phenomenon. Capturing some of its complexity, Brickman et al. (1981) suggested a conceptual distinction between micro-and macrojustice. Although this distinction has been influential at a theoretical level (e.g., Tyler et al. 1997), so far little empirical research has investigated it further (e.g., Clayton 1994Clayton , 1998Sinclair and Mark 1991). For instance, we do not know yet when people will be more concerned about micro-or macrojustice. In the present paper, I redefine and extend the conceptual differentiation, including a "mesolevel" of grouplevel justice considerations, and apply it to tax compliance (also see Wenzel 2003). Using data from a survey involving Australian citizens (V. Braithwaite 2000), I investigate the conditions under which the various levels of justice perceptions are relevant to compliance behavior. Specifically, I investigate differently inclusive levels of social identification as determinants for the three levels of justice concerns. The research con-tributes to our understanding of the complex relation between identity and justice. Brickman et al. (1981) define microjustice as justice principles that determine a target person's entitlements on the basis of that person's relative characteristics, such as contributions, status, and needs. Microjustice principles thus are based on an assessment of relevant individual features, and prescribe an allocation of goods as if in exchange for these "inputs" (Folger 1984; see Walster, Walster, and Berscheid 1978). In contrast, macrojustice refers to justice principles that determine certain distributional features of the outcome allocation. Macrojustice principles are not based on an assessment of individual characteristics but prescribe a certain pattern, or certain parameters, of the whole outcome distribution (Folger 1984; for related distinctions see Cohen 1979;Eckhoff 1974). Brickman et al. (1981 argue that the distinction between micro-and macrojustice is important for understanding tensions and controversies about certain justice issues. In the case of affirmative action, for instance, opponents may refer to principles of microjustice that prescribe the allocation of goods, such as jobs and promotions, on the basis of individual qualifications, while supporters may refer to principles of macrojustice that
LEVELS OF JUSTICE