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The impact of trust, risk and optimism bias on E-file adoption

Author

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  • Ludwig Christian Schaupp

    (West Virginia University)

  • Lemuria Carter

    (North Carolina Agricultural & Technical State University)

Abstract

One of congress’ goals for 2007 was for 80% of all tax and informational returns to be filed electronically. However, to date that lofty goal has fallen well short. This research proposes a model of e-filing adoption. To test the model a survey is administered to 260 participants. The instrument assesses citizen perceptions of trust, risk and optimism bias. Structural equation modeling is used to evaluate the relationships between these three concepts and intention to use. The results indicate that trust of the Internet, trust of the e-filer, perceived risk and optimism bias all have an impact on intention to use e-filing. Implications for practice and research are discussed.

Suggested Citation

  • Ludwig Christian Schaupp & Lemuria Carter, 2010. "The impact of trust, risk and optimism bias on E-file adoption," Information Systems Frontiers, Springer, vol. 12(3), pages 299-309, July.
    • Handle: RePEc:spr:infosf:v:12:y:2010:i:3:d:10.1007_s10796-008-9138-8
    DOI: 10.1007/s10796-008-9138-8
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    References listed on IDEAS

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