IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v58y2005i3p427-38.html
   My bibliography  Save this article

Confidentiality and Taxpayer Compliance

Author

Listed:
  • Laury, Susan
  • Wallace, Sally

Abstract

Internal Revenue Code guarantees privacy of taxpayer information in the administration of the U.S. income tax. Many state and local governments also support the confidentiality of taxpayer data. However, given the growth in on–line tax filing and reports of breaches in confidentiality of credit and banking data, individuals are likely to be increasingly wary of the privacy of their tax return data. Might we expect, as taxpayers question the confidentiality of their information, that their tax compliance would be affected? In this paper, we use experimental methods to analyze the relationship between the perception of confidentiality and taxpayer compliance. We find some evidence suggesting that when individuals perceive a breach in confidentiality, they actually increase their level of compliance.

Suggested Citation

  • Laury, Susan & Wallace, Sally, 2005. "Confidentiality and Taxpayer Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(3), pages 427-438, September.
    • Handle: RePEc:ntj:journl:v:58:y:2005:i:3:p:427-38
    DOI: 10.17310/ntj.2005.3.08
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2005.3.08
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2005.3.08
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2005.3.08?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lohse, Tim & Simon, Sven A., 2021. "Compliance in teams – Implications of joint decisions and shared consequences," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
    2. Mohd Amran Mahat & Lai Ming Ling, 2011. "Featuring Tax Education in Non-accounting Curriculum: Survey Evidence," EconStor Conference Papers 56066, ZBW - Leibniz Information Centre for Economics.
    3. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
    4. Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017. "Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy," Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
    5. Kay Blaufus & Jonathan Bob & Philipp E. Otto & Nadja Wolf, 2017. "The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 561-580, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:58:y:2005:i:3:p:427-38. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.