Written communication is the primary means used by tax authorities to communicate with taxpayers. Prior research shows that the content of written communications by tax authorities can influence taxpayers' compliance by appealing to interactional fairness. Interactional fairness refers to the...

The purpose of this paper is to study the role of outcome favorability on influencing the association between fairness and taxpayer compliance. Outcome favorability is whether taxpayers have a balance owing or refundable. We develop a model of tax compliance based on an integration of fairness...

Historically tax authorities have relied upon taxpayers' intrinsic desire for deontic justice to motivate whistleblowing of tax fraud. Deontic justice involves holding a third party morally accountable for their unfair actions. Yet recently, tax authorities have offered financial rewards for...