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| Author: | Moser, D. Evans, J. III Kim, C. |
| Title: | The effects of horizontal and exchange inequity on tax reporting decisions |
| Journal: | Accounting Review
1995 : OCT, VOL. 70:4, p. 619-634 |
| Index terms: | TAXATION ECONOMIC THEORY CHANGE |
| Language: | eng |
| Abstract: | A generation prediction from the economic theory of tax reporting is that taxpayers will report more income as the tax rate increases, but the related empirical evidence has been mixed. The authors conducted an experiment to examine whether taxpayers' responses to a tax-rate change depend on both economic effects and perceptions of horizontal and exchange inequity. The findings reconcile the previously inconsistent empirical results by identifying conditions under which perceptions of inequity drive taxpayers' reporting decisions. |
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