DISCUSSION OF An Investigation of Why Taxpayers Prefer Refunds: A Theory of Planned Behavior Approach
本文讨论了一项研究，该研究运用计划行为理论分析纳税人为何多缴税款以获得退税，发现态度和主观规范显著影响预扣决策，但感知行为控制不显著。
Bobek et al. (2007) (hereafter BHW) investigate the reasons why taxpayers overpay their taxes, resulting in the receipt of tax refunds. Prior research has identified various explanations for taxpayers’ tendency to overpay. These explanations include the Transaction Cost Hypothesis, Forced Savings Theory, and dread of having to pay taxes with the filing of the tax return. Findings of prior studies are mixed, with some finding support (Christian et al. 1994) or no support (Cordes et al. 1992; Ayers et al. 1999) for the Transaction Cost Hypothesis. Other studies have found weak support for the Forced Savings Theory (Cordes et al. 1992; Christian et al. 1994) and findings consistent with dread (Ayers et al. 1999). Relying on Ajzen’s (1991) Theory of Planned Behavior, BHW model taxpayers’ withholding decisions by identifying and examining the influence of the antecedents (attitudes, subjective norms, and perceived behavioral control) to this behavior. Using structural equation modeling, BHW find that taxpayers’ withholding decisions are significantly influenced by their attitudes (i.e., desire to avoid paying taxes and uncertainty) and subjective norms (i.e., advice from friends and family), but not by perceived behavioral control (i.e., ability and ease of adjusting withholding amounts). BHW endeavor to increase our understanding of why some taxpayers prefer to overpay their taxes. The manuscript is well written and addresses an important topic; however, I have a few concerns regarding the motivation, research design, and analysis. In the following sections, I will discuss each of these concerns. My discussion comments pertain to the conference version of BHW presented at the 2006 JATA Conference in San Diego, CA.