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Taxpayer Noncompliance and Attribution Theory: An Experimental Vignette Approach

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  • Thurman, Quint

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.

Suggested Citation

  • Thurman, Quint, 1988. "Taxpayer Noncompliance and Attribution Theory: An Experimental Vignette Approach," Public Finance = Finances publiques, , vol. 43(1), pages 147-156.
    • Handle: RePEc:pfi:pubfin:v:43:y:1988:i:1:p:147-56
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    Cited by:

    1. Erich Kirchler & Boris Maciejovsky, "undated". "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.

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