An Application of Attribution Theory in Taxpayer Noncompliance Research

Peggy A Hite

Public Finance = Finances publiques, 1987, vol. 42, issue 1, 105-18

Abstract: Taxpayer compliance research is limited by the lack of access to actual records of taxpayer noncompliance. Much of the research has turned to surveys and hypothetical experimental manipulations to examine compliance factors. The results of this study indicate that framing of the questionnaires is crucial and may affect the findings of other compliance studies. A group of randomly selected taxpayers was asked to read a scenario about tax evaders. The respondents who were asked to assume they were the tax evaders responded differently than did those who were asked to assume someone else was the tax evader.

Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:42:y:1987:i:1:p:105-18

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