An attribution theory analysis of tax evasion related judgments

Steven Kaplan, Philip Reckers, Stephen J. Roark

Research output: Contribution to journalArticlepeer-review

13 Scopus citations


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
Issue number4
StatePublished - 1988

ASJC Scopus subject areas

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


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