haku: @indexterm ECONOMIC THEORY / yhteensä: 1079
viite: 17 / 1079
| Tekijä: | Kim, C.K. Evans III, J.H. Moser, D.V. |
| Otsikko: | Economic and equity effects on tax reporting decisions |
| Lehti: | Accounting, Organizations and Society
2005 : OCT-NOV, VOL. 30:7-8, p. 609-625 |
| Asiasana: | economic theory equities taxation |
| Kieli: | eng |
| Tiivistelmä: | The paper studies reporting in a tax setting for which the typical empirical findings cannot explain either conventional economic theory or by equity theory alone. Instead, the results show that both conventional economic forces and equity considerations play important roles in reporting decisions. Previous research relating perceptions of inequity to reporting decisions is extended here by demonstrating that, in the absence of perceptions of inequity, reporting decisions are consistent with the conventional economic prediction. When perceptions of exchange inequity are experimentally induced, reporting decisions are inconsistent with the conventional economic prediction, but consistent with features of actual tax reporting in the field. |
SCIMA