Taxpayer attitudes toward tax audit risk |
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| Institution: | 1. Department of Neurology, St. Josef-Hospital, Ruhr-University, Gudrunstraße 56, D-44791 Bochum, Germany;2. Department of Human Genetics, Ruhr-University, Universitätsstraße 150, D-44801 Bochum, Germany;3. Division of Molecular Neurology, University of Erlangen, Schwabachanlage 6, D-91054 Erlangen, Germany;4. Department of Radiology and Nuclear Medicine, St. Josef-Hospital, Ruhr-University Bochum, Gudrunstraße 56, D-44791 Bochum, Germany;1. Department of Emergency Medicine, University of Rochester Medical Center, 265 Crittenden Blvd., Rochester, NY 14642, United States;2. Department of Psychiatry, University of Rochester Medical Center, 265 Crittenden Blvd., Rochester, NY 14642, United States;3. Department of Public Health Sciences, University of Rochester Medical Center, 265 Crittenden Blvd., Rochester, NY 14642, United States;4. Department of Emergency Medicine, Hackensack University Medical Center, 30 Prospect Ave., Hackensack, NJ 07601, United States;5. Department of Emergency Medicine, Saint Louis University School of Medicine, 1402 South Grand Blvd., St. Louis, MO 63104, United States;6. Department of Surgery, University of Vermont College of Medicine, 89 Beaumont Ave., Burlington, VT 05405, United States;7. Department of Emergency Medicine, University of Massachusetts Medical School, 55 Lake Avenue North, Worcester, MA 01655, United States;8. Department of Psychiatry, University of Massachusetts Medical School, 55 Lake Avenue North, Worcester, MA 01655, United States;9. Department of Quantitative Health Sciences, University of Massachusetts Medical School, 55 Lake Avenue North, Worcester, MA 01655, United States;10. Department of Emergency Medicine, St. Vincent''s Medical Center, 2800 Main Street, Bridgeport, CT 06606, United States;11. The National Alliance of Research Associates Programs, Bridgeport, CT, United States;12. University of Arizona College of Medicine — Tucson, 550 E. Van Buren Street, Tucson, AZ 85004, United States;2. Department of Hartwell Center for Bioinformatics and Biotechnology, St. Jude Children''s Research Hospital, Memphis, TN;3. The University of Texas MD Anderson Cancer Center, Houston, TX;4. Department of Cell and Developmental Biology, Vanderbilt University Medical Center, Nashville, TN;5. Department of Pathology, Microbiology, and Immunology, Vanderbilt University Medical Center, Nashville, TN;11. Department of Medicine, Northwestern University Feinberg School of Medicine, Chicago, IL |
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| Abstract: | Theoretical analyses on tax evasion usually assume that the taxpayer's behavior conforms to the Von Neumann-Morgenstern axioms for behavior under uncertainty, namely that the taxpayer is generally risk averse. This study found that the taxpayers' attitudes toward risk could be affected by (1) whether taxpayers perceive a tax payment as reduced income or as a loss; and (2) the magnitude of the tax savings and penalty structure. The findings, in general, agree more with the prospect theory than with the classical expected utility theory. |
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