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An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior

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  • Blanthorne, Cindy
  • Kaplan, Steven
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    Abstract

    A model of the relations among taxpayers' opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity taxpayers. High and low opportunity taxpayers judged social norms similarly. Further, ethical beliefs partially (fully) mediate the relation between opportunity (social norms) and underreporting. Implications from our study to tax compliance researchers and policy makers are discussed.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 33 (2008)
    Issue (Month): 7-8 ()
    Pages: 684-703

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    Handle: RePEc:eee:aosoci:v:33:y:2008:i:7-8:p:684-703

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    Web page: http://www.elsevier.com/locate/aos

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    Keywords: accounting; organizations; society;

    References

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    Cited by:
    1. Gracia, Louise & Oats, Lynne, 2012. "Boundary work and tax regulation: A Bourdieusian view," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 304-321.
    2. Murphy, Pamela R., 2012. "Attitude, Machiavellianism and the rationalization of misreporting," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 242-259.
    3. Donna Bobek & Amy Hageman & Charles Kelliher, 2013. "Analyzing the Role of Social Norms in Tax Compliance Behavior," Journal of Business Ethics, Springer, Springer, vol. 115(3), pages 451-468, July.
    4. Liu, Yanju & Lu, Hai & Veenstra, Kevin, 2014. "Is sin always a sin? The interaction effect of social norms and financial incentives on market participants’ behavior," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 289-307.
    5. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
    6. Herda, David N. & Lavelle, James J., 2011. "The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 156-166, April.

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