The Effect of Moral Reasoning and Educational Communications on Tax Evasion Intentions.
通过实验研究道德推理水平和不同教育沟通方式对纳税人逃税意图的影响，发现高道德推理者逃税意图更低，且法律制裁沟通仅对低道德推理者有效。
Abstract This study uses an experiment to examine the effect of moral reasoning and educational communications on tax evasion intentions. Taxpayers were randomly assigned to alternate educational communications, and then responded to four hypothetical tax scenarios. Moral reasoning was measured with the Defining Issues Test. The results indicate that tax evasion intentions are significantly lower for those taxpayers who utilize high moral reasoning In their decision making. The results also support that moral reasoning moderates the effectiveness of certain educational communications. Specifically, ft was found that a legal sanctions communication significantly lowers tax evasion intentions for only those taxpayers who utilize low moral reasoning. The findings extend prior tax compliance research and suggest policy implications related to the IRS's proposed development of educational programs to increase voluntary compliance.