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Economic and equity effects on tax reporting decisions

Title
Economic and equity effects on tax reporting decisions
Authors
Kim C.K.Evans III J.H.Moser D.V.
Ewha Authors
김정권
SCOPUS Author ID
김정권scopus
Issue Date
2005
Journal Title
Accounting, Organizations and Society
ISSN
0361-3682JCR Link
Citation
vol. 30, no. 41463, pp. 609 - 625
Indexed
SSCI; SCOPUS scopus
Abstract
This study examines reporting in a tax setting for which the typical empirical findings cannot be explained either by conventional economic theory or by equity theory alone. Instead, our results show that both conventional economic forces and equity considerations play important roles in reporting decisions. We extend previous research relating perceptions of inequity to reporting decisions by demonstrating that, in the absence of perceptions of inequity, reporting decisions are consistent with the conventional economic prediction. When perceptions of exchange inequity are experimentally induced, reporting decisions are inconsistent with the conventional economic prediction, but consistent with features of actual tax reporting in the field. Further analysis demonstrates that the reason these reporting decisions are inconsistent with the economic prediction is that exchange inequity effects induce taxpayers to report less income, thereby offsetting the economic forces that provide incentive for individuals to report more income. Building on earlier work, our study offers a more comprehensive explanation for why conventional economic analysis fails to accurately predict reporting decisions in the field. © 2004 Elsevier Ltd. All rights reserved.
DOI
10.1016/j.aos.2004.11.002
Appears in Collections:
경영대학 > 경영학전공 > Journal papers
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