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...

The existing tax fairness literature suggests that there are four dimensions of tax fairness: horizontal equity, vertical equity, exchange equity, and procedural fairness. Although research suggests that compliance usually increases with tax fairness, little is known about the individual impact...

Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even...

Empirical results grounded in prospect theory shows that taxpayers' compliance is a function of whether they are in a tax gain or loss position, being more likely to “cheat” when they perceive that they are in a tax loss as compared to tax gain. Nevertheless, what remains to be determined is...