The Circular Processes Model of Cultural Taxation: The Lived Experiences of Māori Healthcare Employees

This study examines the cultural taxation experiences of Māori healthcare employees in Aotearoa. Cultural taxation, a form of implicit bias, refers to the burdens imposed on minority employees to engage in cultural responsibilities without receiving recognition or consideration in promotions (Padilla 1994). The current research, underpinned by kaupapa Māori methodologies, involved semi‐structured interviews with 24 Māori healthcare employees from various iwi and hapū with diverse professional backgrounds within a single organisational case study. The findings led to the proposed circular processes model of cultural taxation, encompassing (1) cultural expectation: Māori experiencing a range of explicit and implicit expectations to fulfil culturally related responsibilities; (2) appraisal: involving cognitive and emotional responses to the expectations, characterised by frustration or anger; (3) taxation: the impact of the cumulative effects of implicit or explicit discrimination as a result of the appraisal leading to burnout, organisational cynicism or withdrawal from both work or culture and (4) coping mechanism: including cognitive–behavioural, emotional and spiritual strategies Māori engaged in to manage the associated burden. The current research provides further evidence that Māori employees are expected to shoulder their culture in the workplace, without recognition for their contributions or institutional support.