Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion.

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  • Additional Information
    • Subject Terms:
    • Author-Supplied Keywords:
      Legitimacy
      method effects
      multilevel model
      standard economic model
      survey experiment
      tax evasion
    • Abstract:
      In order to collect the revenue necessary to fund public goods, a state is often required to both deter tax evasion and encourage voluntary tax compliance on the part of its citizens. While most prior research has focused on explaining tax evasion with standard economic model parameters, there has been growing interest in identifying the determinants of voluntary compliance. We build on this work by proposing a legitimacy-based model of tax compliance that accounts for why some citizens voluntarily comply with their tax obligations and others do not. To test our model, we develop and administer a survey experiment of income tax evasion to a large random sample of undergraduate students. We also investigate the extent to which design-based method effects bias our results, such as order effects, complexity effects, and missing information effects. Substantively, results strongly support the standard economic model of deterrence and weakly support the legitimacy-based model of voluntary compliance. Methodologically, we find no evidence of order effects, weak evidence of complexity effects, and suggestive evidence of missing information effects. [ABSTRACT FROM AUTHOR]
    • Abstract:
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    • ISSN:
      1043-4631
    • Accession Number:
      10.1177/1043463118759671
    • Accession Number:
      129668444
  • Citations
    • ABNT:
      ROBBINS, B.; KISER, E. Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion. Rationality & Society, [s. l.], v. 30, n. 2, p. 247–301, 2018. DOI 10.1177/1043463118759671. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=hch&AN=129668444. Acesso em: 26 out. 2020.
    • AMA:
      Robbins B, Kiser E. Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion. Rationality & Society. 2018;30(2):247-301. doi:10.1177/1043463118759671
    • APA:
      Robbins, B., & Kiser, E. (2018). Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion. Rationality & Society, 30(2), 247–301. https://doi.org/10.1177/1043463118759671
    • Chicago/Turabian: Author-Date:
      Robbins, Blaine, and Edgar Kiser. 2018. “Legitimate Authorities and Rational Taxpayers: An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion.” Rationality & Society 30 (2): 247–301. doi:10.1177/1043463118759671.
    • Harvard:
      Robbins, B. and Kiser, E. (2018) ‘Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion’, Rationality & Society, 30(2), pp. 247–301. doi: 10.1177/1043463118759671.
    • Harvard: Australian:
      Robbins, B & Kiser, E 2018, ‘Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion’, Rationality & Society, vol. 30, no. 2, pp. 247–301, viewed 26 October 2020, .
    • MLA:
      Robbins, Blaine, and Edgar Kiser. “Legitimate Authorities and Rational Taxpayers: An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion.” Rationality & Society, vol. 30, no. 2, May 2018, pp. 247–301. EBSCOhost, doi:10.1177/1043463118759671.
    • Chicago/Turabian: Humanities:
      Robbins, Blaine, and Edgar Kiser. “Legitimate Authorities and Rational Taxpayers: An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion.” Rationality & Society 30, no. 2 (May 2018): 247–301. doi:10.1177/1043463118759671.
    • Vancouver/ICMJE:
      Robbins B, Kiser E. Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion. Rationality & Society [Internet]. 2018 May [cited 2020 Oct 26];30(2):247–301. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=hch&AN=129668444