Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre‐ and Post‐TRA Compliance Attitudes
Bibliographic Data
| ID | 6090158 |
|---|---|
| Authors | Karyl A Kinsey (American Bar Foundation), Harold G Grasmick (University of Oklahoma) |
| Year | 1993 |
| Volume | 15 |
| Issue | 4 |
| Pages | 293-325 |
| Publication date | 1993-10-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Law & Policy (JOURNAL) |
| Journal identifiers | ISSN: 0265-8240 • E-ISSN: 1467-9930 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1467-9930.1993.tb00111.x |
| OpenAlex | W2164501574 |
| Language | EN |
| Citations received | 24 |
| References cited | 35 |
The Tax Reform Act of 1986 rewrote the federal income tax code, bringing it closer to policy professionals' vision of what constitutes an equitable and efficient income tax. Research on tax compliance suggests the law might have affected taxpayer compliance in three ways: by reducing opportunities to overstate deductions, by changing perceptions of fairness, and by altering tax liabilities. Changes in taxpayer perceptions, attitudes, and noncompliance intentions were examined in three bodies of survey data, each containing pre‐and post‐reform data from independent samples of the same population. The results show an improved normative climate for taxpayer compliance and point to both the feasibility and the importance of examining the effects of substantive tax policies on taxpayer perceptions, attitudes, and behavioral intentions
Business · Compliance (psychology · Economics · Environmental health · Law and economics · Normative · Perception · Point (geometry · Political science · Population · Public economics · Taxpayer · Crime Patterns and Interventions · Gender, Labor, and Family Dynamics · Law · Medicine · Psychology · Social Psychology · Taxation and Compliance Studies · Accounting
The social side of sanctions
The Economic Psychology of Tax Behaviour
The impact of outcome orientation and justice concerns on tax compliance
Les déterminants sociaux du sentiment d’injustice fiscale
Evaluating the policy approaches for tackling undeclared work in the European Union
How to (re)build human rights consciousness and behavior in postconflict societies
Media framing and perceptions of housing tax policy
Social Identification As a Determinant of Concerns About Individual-, Group-, and Inclusive-Level Justice
The role of occupational taxpaying cultures in taxpaying behaviour and attitudes
Tax knowledge and attitudes towards taxation; A report on a quasi-experiment
Measuring and explaining tax evasion
Shared subjective views, intent to cooperate and tax compliance
Work performance and tax compliance in flat and progressive tax systems
Enforced versus voluntary tax compliance
A threat to tax morale
Who's Not Paying Their Fair Share
Tackling the undeclared economy in the European construction industry
Legitimacy of regulatory authorities as a function of inclusive identification and power over ingroups and outgroups
Adaptive Political Attitudes
Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance
Tax Compliance as the Result of a Psychological Tax Contract
Self-Presentation and Legal Socialization in Society
Which "Haves" Come Out Ahead and Why? Cultural Capital and Legal Mobilization in Frontline Law Enforcement
Are Marginalised Populations More Likely to Engage in Undeclared Work in the Nordic Countries
The Social Psychology of Procedural Justice
The Rational Public
Fiscal Inequity and Tax Evasion
Income tax evasion
When Do We Think About Detection? Structural Opportunity and Taxpaying Behavior
Social Change and Crime Rate Trends
Tax Evasion and Tax Rates
An Empirical Test for Tax Evasion
Alternative images of the citizen
Choices, values, and frames
Taxing Choices
Decision frame and opportunity as determinants of tax cheating
Correlates of tax evasion
Taxes and economic behavior
Will taxpayers ever like taxes
Tax changes and economic behavior
In Search of House Effects
Neutralization and Tax Evasion
Social Inequality and Predatory Criminal Victimization
Social Change and Crime Rate Trends
Understanding Taxpaying Behavior
Framing Justice
Equity Effects of the Tax Reform Act of 1986
Foreign Affairs and Issue Voting
Age and the Explanation of Crime
| Unique citing works | 24 |
|---|---|
| Citations per year | 0,75 |
| Citation span | 1994 - 2026 (33) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 24 |