Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance
通过实验研究社会影响对个人使用IRS预填税申报表意愿的影响，以及社会影响和申报方式对纳税人合规性的作用，发现预填申报表会降低合规性，但有利的社会舆论能缓解这一效应。
ABSTRACT We examine the effect of social influence on individuals’ likelihood of using an IRS pre-populated tax return system and the effects of social influence and filing method on individual taxpayer compliance. Our experiment manipulates social influence about the IRS pre-populated return system and the IRS itself (unfavorable or favorable) as well as filing method (IRS pre-populated return or IRS blank tax software) for a simulated tax return. Consistent with social influence theory, results indicate public opinion influences individuals’ likelihood of using an IRS pre-populated tax return system. Additionally, consistent with omission bias theory and prior research, individuals who use the IRS pre-populated return system are less compliant. Finally, favorable social influence mitigates the noncompliant behavior exhibited during the use of pre-populated returns when public opinion about both the pre-populated system and the IRS is favorable.