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

Peggy A Hite

Public Finance = Finances publiques, 1990, vol. 45, issue 1, 90-108

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.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:45:y:1990:i:1:p:90-108

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