Sequences of audits, tax compliance, and taxpaying strategies
The effect of different audit patterns on future compliance is studied in two experiments. A repeated measures design is used with participants filing taxes 60 times. Study 1 focuses on taxpayers’ immediate reactions to audits and examines whether a strong decrease in compliance following an audit i...
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| Veröffentlicht in: | Journal of economic psychology 2009-06, Vol.30 (3), p.405-418 |
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| container_end_page | 418 |
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| container_title | Journal of economic psychology |
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| creator | Kastlunger, Barbara Kirchler, Erich Mittone, Luigi Pitters, Julia |
| description | The effect of different audit patterns on future compliance is studied in two experiments. A repeated measures design is used with participants filing taxes 60 times. Study 1 focuses on taxpayers’ immediate reactions to audits and examines whether a strong decrease in compliance following an audit is caused by either misperception of chance or loss repair. The second purpose of this study is to investigate the effect of audit positioning in a “taxpaying life span”. The results suggest that the decrease of compliance found after an audit is most likely caused by misperception of chance, while loss-repair tendencies are of moderate relevance. Moreover, results confirm that contrary to later audits, early audit experiences in a “taxpaying life span” lead to increased compliance. Independent of audit positioning, compliance decreases if participants are not audited over an extended period of time. It is hypothesized that just one further audit may suffice to increase compliance again. Study 2 confirms this assumption. The results show the relevance of specific audit patterns on tax compliance. |
| doi_str_mv | 10.1016/j.joep.2008.10.004 |
| format | Article |
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Psychology</topic><topic>Impact analysis</topic><topic>Loss repair</topic><topic>Miscellaneous</topic><topic>Misperception of chance</topic><topic>Psychology. Psychoanalysis. Psychiatry</topic><topic>Psychology. Psychophysiology</topic><topic>Studies</topic><topic>Tax burden</topic><topic>Tax compliance</topic><topic>Tax compliance Audits Misperception of chance Loss repair Taxpaying strategies</topic><topic>Tax rates</topic><topic>Taxes</topic><topic>Taxpaying strategies</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Kastlunger, Barbara</creatorcontrib><creatorcontrib>Kirchler, Erich</creatorcontrib><creatorcontrib>Mittone, Luigi</creatorcontrib><creatorcontrib>Pitters, Julia</creatorcontrib><collection>Pascal-Francis</collection><collection>RePEc IDEAS</collection><collection>RePEc</collection><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Journal of economic psychology</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Kastlunger, Barbara</au><au>Kirchler, Erich</au><au>Mittone, Luigi</au><au>Pitters, Julia</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Sequences of audits, tax compliance, and taxpaying strategies</atitle><jtitle>Journal of economic psychology</jtitle><date>2009-06-01</date><risdate>2009</risdate><volume>30</volume><issue>3</issue><spage>405</spage><epage>418</epage><pages>405-418</pages><issn>0167-4870</issn><eissn>1872-7719</eissn><coden>JEPSDN</coden><abstract>The effect of different audit patterns on future compliance is studied in two experiments. 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| ispartof | Journal of economic psychology, 2009-06, Vol.30 (3), p.405-418 |
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| source | RePEc; Elsevier ScienceDirect Journals Complete |
| subjects | Applied psychology Audits Biological and medical sciences Compliance Economic behaviour Economic psychology Experimental economics Fundamental and applied biological sciences. Psychology Impact analysis Loss repair Miscellaneous Misperception of chance Psychology. Psychoanalysis. Psychiatry Psychology. Psychophysiology Studies Tax burden Tax compliance Tax compliance Audits Misperception of chance Loss repair Taxpaying strategies Tax rates Taxes Taxpaying strategies |
| title | Sequences of audits, tax compliance, and taxpaying strategies |
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