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

Ludwig Christian Schaupp () and Lemuria Carter ()
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Ludwig Christian Schaupp: West Virginia University
Lemuria Carter: North Carolina Agricultural & Technical State University

Information Systems Frontiers, 2010, vol. 12, issue 3, No 7, 299-309

Abstract: 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.

Keywords: E-file; E-government; Trust; Risk; Optimism bias; Adoption (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (24)

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DOI: 10.1007/s10796-008-9138-8

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