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1-8 of 8
Keywords: tax compliance
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Journal Articles
Journal of the American Taxation Association 1–29.
Published: 08 January 2025
... 07 11 2024 08 11 2024 2025 tax tax compliance audit burden THE JOURNAL OF THE AMERICAN TAXATION ASSOCIATION Vol. XX, No. XX MONTH YEAR pp. 1 29 American Accounting Association DOI: 10.2308/JATA-2023-048 The Effect of Audit Burden on Subsequent Tax Evasion Amy M. Hageman Kansas...
Journal Articles
Journal of the American Taxation Association (2024) 46 (2): 63–80.
Published: 01 September 2024
...Helen Hurwitz; John R. McGowan ABSTRACT To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find...
Journal Articles
Journal of the American Taxation Association 1–27.
Published: 06 August 2024
.... Editor’s note: Accepted by Senior Editor Ryan J. Wilson. 11 05 2023 03 06 2024 05 06 2024 2024 tax planning tax compliance employee classification nonincome taxes payroll taxes THE JOURNAL OF THE AMERICAN TAXATION ASSOCIATION Vol. XX, No. XX MONTH YEAR pp. 1 27...
Journal Articles
Journal of the American Taxation Association 1–27.
Published: 21 June 2024
...Amy M. Hageman; Jason M. Schwebke; Ashley N. West ABSTRACT We conduct a review of audit rate and pay structure design choices made in tax compliance experiments published since 1990. We find experimental audit rates are frequently, but not always, employed in experimental tax research, and vary...
Journal Articles
Journal of the American Taxation Association (2022) 44 (2): 97–113.
Published: 01 September 2022
... procedural fairness mediates the relationship between audit procedures and tax compliance, moderated by participatory monitoring, which captures how effects vary when taxpayers willingly increase traceability of their income by advertising online. When taxpayers advertise business online, use of advanced...
Journal Articles
Journal of the American Taxation Association (2020) 42 (1): 57–77.
Published: 01 March 2020
...Jonathan Farrar; Cass Hausserman; Odette Pinto ABSTRACT We experimentally investigate how tax authority responsibility for preventing identity theft and tax authority responsiveness following identity theft influence taxpayers' trust in the tax authority and subsequent tax compliance intentions...
Journal Articles
Journal of the American Taxation Association (2015) 37 (2): 109–135.
Published: 01 December 2015
... tax compliance tax evasion taxpayer decision making shared interest behavioral tax We appreciate the helpful comments from Kenneth J. Klassen (editor), two anonymous referees, Amy Hageman (discussant), and conference participants at the 2015 Journal of the American Taxation...
Includes: Supplementary data
Journal Articles
Journal of the American Taxation Association (2014) 36 (2): 117–136.
Published: 01 November 2014
... uncertainty about the possible amounts of use tax due. FIGURE 1 Use Tax Compliance Modela a Adapted from Conroy and Tower (2009) . FIGURE 1. Use Tax Compliance Modelaa Adapted from Conroy and Tower (2009). use tax tax compliance anchoring lookup tables...