Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance

We examine the effect of social influence on individuals’ likelihood of using an IRS pre-populated tax return system and the effects of social influence and filing method on individual taxpayer compliance. Our experiment manipulates social influence about the IRS pre-populated return system and the...

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Veröffentlicht in:Behavioral research in accounting 2024-01, Vol.36 (1), p.85-103
Hauptverfasser: Schwebke, Jason M., Brink, William D., Hansen, Victoria J., Kelliher, Charles F.
Format: Artikel
Sprache:eng
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Zusammenfassung:We examine the effect of social influence on individuals’ likelihood of using an IRS pre-populated tax return system and the effects of social influence and filing method on individual taxpayer compliance. Our experiment manipulates social influence about the IRS pre-populated return system and the IRS itself (unfavorable or favorable) as well as filing method (IRS pre-populated return or IRS blank tax software) for a simulated tax return. Consistent with social influence theory, results indicate public opinion influences individuals’ likelihood of using an IRS pre-populated tax return system. Additionally, consistent with omission bias theory and prior research, individuals who use the IRS pre-populated return system are less compliant. Finally, favorable social influence mitigates the noncompliant behavior exhibited during the use of pre-populated returns when public opinion about both the pre-populated system and the IRS is favorable.
ISSN:1050-4753
1558-8009
DOI:10.2308/BRIA-2022-018