Taxpayer Noncompliance and Attribution Theory: An Experimental Vignette Approach

Quint Thurman

Public Finance = Finances publiques, 1988, vol. 43, issue 1, 147-56

Abstract: Survey data from a sample of experts (e.g., public accountants) and a sample of typical taxpayers are compared to examine the formation of taxpaying judgments. Data collected from the public accountant sample , using a new experimental vignette technique, suggest that high audit rates and lengthy prison terms are perceived as key inhibitors to taxpayers noncompliance among individuals, while high tax rates serve to motivate tax cheating. An application of the same factorial survey methodology to a random sample of tax payers provides comparison data that indicate that respondents asked directly about their own behavior largely do not anticipate evading taxes. Attribution theory is discussed as an explanation for these findings.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:43:y:1988:i:1:p:147-56

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