Pamela refuses to pay taxes because she ideologically cannot support government programs she believes are unethical. Tom always pays his taxes because he wants people to think of him as a good citizen. According to Kohlberg, Pamela's reasoning reflects a _ level of moral reasoning and Tom's reasoning reflects a _ level of moral reasoning.

Lawrence J. Kohlberg was a prominent theorist who dealt with human development on moral and ethical issues. According to him, there are six stages in invariable order in which morality develops. Between these six stages Pamela reflects the so-called post-conventional stage, while Tom reflects the so-called conventional stage.

Conventional Morality Level: At this level of development, the individual's basis for moral reasoning has shifted from the consequences of behavior to the norms and expectations of a group. This group may be family, nation or friends, but what the group defines as right is right in the eyes of the individual. Tom pays taxes because he wants to meet the expectations of a group of people who believe he is a good citizen.

Post Conventional Morality: At the highest level of moral reasoning the citizen recognizes the arbitrariness of conventional conventions and laws. This is the time when one's own personal patterns of behavior develop, which may or may not conform to the standards of others. It is also at this level that the individual makes his own decisions about what is right and wrong. Pamela believes that behavioral programs are unethical, they find them wrong, and therefore do not want to pay taxes.