An attribution theory analysis of tax evasion related judgments

Steven Kaplan, Philip Reckers, Stephen J. Roark

Research output: Contribution to journalArticle

16 Citations (Scopus)

Abstract

Traditional economic theory often has been utilized to explain tax evasion behavior. However, while economic consequences are important factors in the understanding of tax evasion behavior, they alone do not appear adequate to describe and predict the phenomenon [Lewis, The Psychology of Taxation (New York: St Martin's Press, 1982)]. This paper reports the results of two studies of tax evasion related judgments which builds upon tenants of attribution theory. Specifically, we examined the association between subjects' causal attributions for other's evasion behavior and their own behavioral intentions to evade. A significant association was found. The implications for tax evasion are discussed.

Original languageEnglish (US)
Pages (from-to)371-379
Number of pages9
JournalAccounting, Organizations and Society
Volume13
Issue number4
DOIs
StatePublished - 1988

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attribution theory
tax evasion
Taxes
Economics
economic theory
taxation
attribution
psychology
Tax evasion
Attribution theory
Psychology
economics

ASJC Scopus subject areas

  • Accounting
  • Organizational Behavior and Human Resource Management
  • Information Systems and Management
  • Applied Psychology
  • Sociology and Political Science

Cite this

An attribution theory analysis of tax evasion related judgments. / Kaplan, Steven; Reckers, Philip; Roark, Stephen J.

In: Accounting, Organizations and Society, Vol. 13, No. 4, 1988, p. 371-379.

Research output: Contribution to journalArticle

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