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The social norms of tax compliance : scale development, social desirability, and presentation effects

Bobek, Donna D.; Hageman, Amy M.; Kelliher, Charles F. - In: Advances in accounting behavioral research 14 (2011), pp. 37-66

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Analyzing the role of social norms in tax compliance behavior

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Media richness, user trust, and perceptions of corporate social responsibility : an experimental investigation of visual web site disclosures

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Are more choices better? : an experimental investigation of the effects of multiple tax incentives

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Eye-tracking experiments in social and environmental accounting research

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The Social Norms of Tax Compliance: Scale Development, Social Desirability, and Presentation Effects

Bobek, Donna D.; Hageman, Amy M.; Kelliher, Charles F. - In: Advances in Accounting Behavioral Research, (pp. 37-66). 2011

In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several methodological issues that may affect behavioral tax and accounting studies. This study provides theoretical specificity to a...

Persistent link: https://www.econbiz.de/10015379487