Author : Mary B. Sasmaz
Publisher :
ISBN 13 :
Total Pages : 194 pages
Book Rating : 4.:/5 (112 download)
Book Synopsis Peers, Morality, and Socioeconomic Status by : Mary B. Sasmaz
Download or read book Peers, Morality, and Socioeconomic Status written by Mary B. Sasmaz and published by . This book was released on 2019 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance, or lack thereof, has been a consistent public policy issue throughout history. Based on the latest tax gap estimates for years 2008 - 2010, the IRS determined an estimated annual tax gap of about $458 billion. The majority of the tax gap (70%) relates to the individual income tax and further study is necessary in order to understand individual tax compliance behavior. Tax compliance literature historically focused on the impact of economic factors on taxpayer behavior. More recent research, however, has begun to incorporate moral, psychological and social attributes of human behavior in the quest to understand individual income tax compliance (Roth 1989, Kirchler 2007). Through a 3 (peer group) x 2 (income type) experimental tax task, this study intends to gain more understanding of the effects of peers on individual tax compliance behavior. Both tax morality and socioeconomics are explored as potential moderators of the relationship between peers and income tax compliance.