Taxpayer attitudes toward tax audit risk
Theoretical analyses on tax evasion usually assume that the taxpayer's behavior conforms to the Von Neumann-Morgenstern axioms for behavior under uncertainty, namely that the taxpayer is generally risk averse. This study found that the taxpayers' attitudes toward risk could be affected by...
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| Veröffentlicht in: | Journal of economic psychology 1987-09, Vol.8 (3), p.299-309 |
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| container_end_page | 309 |
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| container_title | Journal of economic psychology |
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| creator | Chang, Otto H. Nichols, Donald R. Schultz, Joseph J. |
| description | Theoretical analyses on tax evasion usually assume that the taxpayer's behavior conforms to the Von Neumann-Morgenstern axioms for behavior under uncertainty, namely that the taxpayer is generally risk averse. This study found that the taxpayers' attitudes toward risk could be affected by (1) whether taxpayers perceive a tax payment as reduced income or as a loss; and (2) the magnitude of the tax savings and penalty structure. The findings, in general, agree more with the prospect theory than with the classical expected utility theory. |
| doi_str_mv | 10.1016/0167-4870(87)90025-0 |
| format | Article |
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This study found that the taxpayers' attitudes toward risk could be affected by (1) whether taxpayers perceive a tax payment as reduced income or as a loss; and (2) the magnitude of the tax savings and penalty structure. 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| identifier | ISSN: 0167-4870 |
| ispartof | Journal of economic psychology, 1987-09, Vol.8 (3), p.299-309 |
| issn | 0167-4870 1872-7719 |
| language | eng |
| recordid | cdi_proquest_journals_231082348 |
| source | RePEc; Elsevier ScienceDirect Journals; Periodicals Index Online |
| subjects | Audit risk Behavior Behavioral decision theory Expected utility Income taxes Risk Studies Tax audits Tax benefits Tax evasion Taxpayers Uncertainty Utility functions |
| title | Taxpayer attitudes toward tax audit risk |
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