An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior
Document Type
Article
Date of Original Version
10-1-2008
Abstract
A model of the relations among taxpayers' opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity taxpayers. High and low opportunity taxpayers judged social norms similarly. Further, ethical beliefs partially (fully) mediate the relation between opportunity (social norms) and underreporting. Implications from our study to tax compliance researchers and policy makers are discussed. © 2008 Elsevier Ltd. All rights reserved.
Publication Title, e.g., Journal
Accounting, Organizations and Society
Volume
33
Issue
7-8
Citation/Publisher Attribution
Blanthorne, Cindy, and Steven Kaplan. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior." Accounting, Organizations and Society 33, 7-8 (2008): 684-703. doi: 10.1016/j.aos.2008.02.001.