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An Experimental Investigation of the Effects of Tax Shelters on Taxpayer Noncompliance

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  • Hite, Peggy A

Abstract

This study examines the level of perceived inequity associated with tax shelters and the subsequent hypothetical reporting behavior for those who perceive the tax shelters as inequitable. Equity theory suggests that victims of a tax inequity will be less likely to participate in tax evasion. The posited behavior is not supported in this study because perceptions of inequity are influenced by previous experiences and situational factors. There is, however, a significant correlation between subjects who underreport the hypothetical income and who perceive the tax shelters as inequitable.

Suggested Citation

  • Hite, Peggy A, 1990. "An Experimental Investigation of the Effects of Tax Shelters on Taxpayer Noncompliance," Public Finance = Finances publiques, , vol. 45(1), pages 90-108.
    • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:1:p:90-108
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    Cited by:

    1. Kirchler, Erich, 1998. "Differential representations of taxes: Analysis of free associations and judgments of five employment groups," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 27(1), pages 117-131.
    2. Liebig, Stefan & Mau, Steffen, 2005. "Wann ist ein Steuersystem gerecht? Einstellungen zu allgemeinen Prinzipien der Besteuerung und zur Gerechtigkeit der eigenen Steuerlast," Duisburger Beiträge zur soziologischen Forschung 1/2005, University of Duisburg-Essen, Institute of Sociology.

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