... return preparation process. We also expand the current literature related to pre-populated tax systems and their influence on tax compliance (e.g., Doxey et al. 2021 ; Fochmann et al. 2021 ; van Dijk et al. 2020 ; Fonseca and Grimshaw 2017 ). This line of literature generally finds that pre...

...Sudip Bhattacharjee; Kimberly K. Moreno; Debra A. Salbador ABSTRACT Tax compliance research has used prospect theory to describe taxpayers' behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since...