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An Application of Attribution Theory in Taxpayer Noncompliance Research

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  • Hite, Peggy A

Abstract

Taxpayer compliance research is limited by the lack of access to actual records of taxpayer noncompliance. Much of the research has turned to surveys and hypothetical experimental manipulations to examine compliance factors. The results of this study indicate that framing of the questionnaires is crucial and may affect the findings of other compliance studies. A group of randomly selected taxpayers was asked to read a scenario about tax evaders. The respondents who were asked to assume they were the tax evaders responded differently than did those who were asked to assume someone else was the tax evader.

Suggested Citation

  • Hite, Peggy A, 1987. "An Application of Attribution Theory in Taxpayer Noncompliance Research," Public Finance = Finances publiques, , vol. 42(1), pages 105-118.
    • Handle: RePEc:pfi:pubfin:v:42:y:1987:i:1:p:105-18
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    Cited by:

    1. Luigi Mittone, 2002. "Individual styles of tax evasion: an experimental study," CEEL Working Papers 0202, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
    2. Mittone, Luigi, 2006. "Dynamic behaviour in tax evasion: An experimental approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(5), pages 813-835, October.
    3. Erich Kirchler & Boris Maciejovsky, "undated". "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
    4. Hannelore Weck-Hannemann & Werner W. Pommerehne, 1989. "Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 125(IV), pages 515-556, December.
    5. Ahmad, Sanep & Md Noor, Nor Ghani & Daud, Zulkifli, 2011. "Tax-Based Modeling of Zakat Compliance," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 45, pages 101-108.
    6. Kirchler, Erich & Maciejovsky, Boris, 2001. "Tax compliance within the context of gain and loss situations, expected and current asset position, and profession," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 173-194, April.
    7. Tan, Lin Mei, 1999. "Taxpayers' preference for type of advice from tax practitioner: A preliminary examination," Journal of Economic Psychology, Elsevier, vol. 20(4), pages 431-447, August.

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