... are available from the authors upon request. JEL Classifications: H26. 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...

...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...

... in income tax avoidance. Data Availability: The data that support the ndings of this study are available from the U.S. Department of Labor's Wage and Hour Division. JEL Classi cations: H25; H26; K31; K34. Keywords: tax planning; tax compliance; employee classi cation; nonincome taxes; payroll taxes. I...

...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...

... 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...

...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...

..., Coastal Carolina University, University of Wisconsin–Milwaukee, Duquesne University, and Miami University. Supplemental material can be accessed by clicking the link in Appendix C. October 2014 June 2015 2015 tax compliance tax evasion taxpayer decision making shared...

... uncertainty about the possible amounts of use tax due. The rest of this paper is organized as follows. The next section provides a description of the use tax compliance framework. The third section develops the hypotheses. The fourth section describes the data and research method. The fifth section reports...