An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong

Journal of International Accounting, Auditing and Taxation

Volumn 9, Issue 2, 2000, Pages 83-103

  Chan, Chris W ^a   Troutman, Coleen S ^b   O'Bryan, David ^c  

^a UNIVERSITY OF HONG KONG   (Hong Kong)

^b Department of Accounting   (United States)

^c Department of Accounting   (United States)

Author keywords

Cultural Differences; Expanded Tax Compliance Model; Moral Development; Structural Equations Modeling

Indexed keywords

EID: 0041781505     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(00)00027-6     Document Type: Article

References (51)

1. Alm J. A perspective on the experimental analysis of taxpayer reporting. The Accounting Review. 66:(July):1991;577-593.
2. Andreoni J., Erard B., Feinstein J. Tax compliance. Journal of Economic Literature. XXXVI:(June):1998;818-860.
3. Bentler P., Bonnett D. Significant tests and goodness of fit in the analysis of covariance structures. Psychological Bulletin. 88:(3):1980;588-606.
4. Blake J., Davis K. Norms, values and sanctions. Faris R. Handbook on modern sociology. 1964;456-484 Rand-McNally, Chicago.
5. Colby A., Kohlberg L. The measurement of moral judgment, Vol. 1. 1987;Cambridge University Press, New York.
6. Carroll J.S. How taxpayers think about their taxes frames and values . Slemrod J. Why people pay taxes Tax compliance and enforcement . 1992;43-63 University of Michigan, Ann Arbor, MI.
7. Christensen A.L., Hite P.A. A study of the effect of taxpayer risk perceptions on ambiguous compliance decisions. Journal of the American Taxation Association. 19:(Spring):1997;33-52.
8. Coleman C., Freeman L. Cultural foundations of taxpayer attitudes to voluntary compliance. Australian Tax Forum. 13:(3):1997;311-336.
9. Cowell F.A. Cheating the government. 1990;MIT Press, Cambridge, MA.
10. Eriksen K., Fallan L. Tax knowledge and attitudes towards taxation A report on a quasi-experiment . Journal of Economic Psychology. 17:(3):1996;387-402.
11. Ernst & Young. 1998. Taxation in Hong Kong, 11th Ed. Hong Kong: Longman Asia Limited.
12. Fischer C.M., Wartick M., Mark M. Detection probability and taxpayer compliance A review of the literature . Journal of Accounting Literature. 11:1992;1-46.
13. French S. The tax man's bloodhounds on the prowl. The South China Morning Post. 5:(December):1999;6.
14. General Accounting Office. 1997. Taxpayer compliance: Analyzing the nature of the income tax gap. GAO Report GAO/T-GGD-97-35.
15. Grasmick H.G., Finley N., Glaser D. Labor force participation, sex-role attitudes, and female crime. Social Science Quarterly. 65:1984;703-718.
16. Grasmick H.G., Bursik R.J. Conscience, significant others and rational choice Extending the deterrence model . Law and Society Review. 24:1990;837-861.
17. Hanno D.M., Violette G.R. An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting. 8:(suppl.):1996;57-75.
18. Harrison G.L., McKinnon J.L., Panchapakesan S., Leung M. The influence of culture on organizational design and planning and control in Australia and the United States compared with Singapore and Hong Kong. Journal of International Financial Management and Accounting. 5:(October):1994;242-261.
19. Hau K.T., Lew W.J.F. Moral development of Chinese students in Hong Kong. International Journal of Psychology. 24:1989;561-569.
20. Hirschi R. Cause of delinquency. 1969;University of California Press, Berkeley.
21. Hite P.A. Commentary on an analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting. 8:(suppl):1996;76-79.
22. Ho D.Y.F. Chinese patterns of socialization A critical review . Bond M.H. The psychology of the Chinese people. 1986;61-81 Oxford University Press, Hong Kong.
23. Hofstede G.H. Culture's consequences International differences in work-related values . 1980;Sage Publishing, Beverly Hills, CA.
24. Hofstede G.H. Cultures and organizations Software of the mind . 1991;McGraw-Hill International, London.
25. Jackson B.R., Milliron V.C. Tax compliance research Findings, problems, and prospects . Journal of Accounting Literature. 5:1986;125-165.
26. Joreskog K.G., Sorbom D. Lisrel 8 Structural equations modeling with Simplis command language . 1993;Scientific Software International, Chicago, IL.
27. Kaplan S.E., Reckers P.M.J. A study of tax evasion judgments. National Tax Journal. 38:1985;97-102.
28. Kaplan S.E., Reckers P.M.J., Roark S.J. An attribution theory analysis of tax evasion related judgments. Accounting, Organizations and Society. (13):1988;371-380.
29. Klepper S., Nagin D. The deterrent effect of perceived certainty and severity of punishment revisited. Criminology. 27:1989;721-746.
30. Kohlberg L. Stage and sequence The cognitive developmental approach to socialization . Goslin D. Handbook of socialization theory and research. 1969;345-480 Rand McNally, Chicago.
31. Kohlberg L., Candee D. The relationship of moral judgment to moral action. Kohlberg L. Essays on moral development, Vol. 2 The psychology of moral development . 1984;498-581 Harper & Row, New York.
32. Ma H.K. Moral orientation and moral judgment in adolescents in Hong Kong, Mainland China, and England. Journal of Cross-Cultural Psychology. 20:1989;152-177.
33. Ma H.K., Chan W.S. The moral judgments of chinese students. The Journal of Social Psychology. 127:1987;491-497.
34. Ma H.K., Cheung C.K. A cross-cultural study of moral stage structure in Hong Kong Chinese, English, and Americans. Journal of Cross-Cultural Psychology. 27:(6):1996;700-713.
35. Mason R., Lowry H. An estimate of income tax evasion in Oregon. 1981;Survey Research Center, Oregon State University, Corvallis.
36. Rest J.R. Development in judging moral issues. 1979;University of Minnesota Press, Minneapolis, MN.
37. Rest J.R. Moral development Advances in research and theory . 1986;Praeger, New York.
38. Rest J.R. Manual for the defining issues test. 1990;University of Minnesota.
39. Roth J.A., Scholz J.T., Witte A.D. Taxpayer compliance, Volume l An agenda for research . 1989;University of Pennsylvania Press, Philadelphia.
40. Scott W.J., Grasmick H.G. Deterrence and income tax cheating Testing interaction hypotheses in utilitarian theories . Journal of Applied Behavioral Science. 17:1981;395-408.
41. Spicer M.W., Becker L.A. Fiscal inequity and tax evasion An experimental approach . National Tax Journal. 33:1980;171-175.
42. Song Y., Yarbrough T. Tax ethics and taxpayer attitudes A survey . Public Administration Review. (September-October):1978;442-452.
43. Thurman Q.C., John C.St., Riggs L. Neutralization and tax evasion How effective would a moral appeal be in improving compliance to tax law . Law and Policy. 6:1984;309-327.
44. Thurman Q.C. Taxpayer non-compliance and general prevention An expansion of the deterrence model . Public Finance. 46:(2):1991;289-298.
45. Triandis H. Collectivism versus individualism A reconceptualization of a basic concept in cross-cultural psychology . Verma G., Bagley C. Cross-cultural studies of personality, attitudes and cognition. 1988;60-95 Macmillan, London, UK.
46. Triandis H. Individualism and collectivism. 1995;Westview Press, Boulder, CO.
47. Trompenaars F., Hampden-Turner C. Riding the waves of culture Understanding cultural diversity in global business, 2nd edition . 1998;McGraw-Hill, New York.
48. Troutman C.S., O'Bryan D., Clow K. An empirical investigation of an expanded model of taxpayer compliance. Journal of Contemporary Business Issues. 3:(Spring):1995;36-48.
49. Wheaton B., Muthen B., Alwin D., Summers G. Assessing reliability and stability in panel models. Heise D. Sociological Methodology. 1977;84-136 Jossey-Bass, San Francisco, CA.
50. Individual income tax compliance factors study. 1980;Westat, Inc, Rockville, MD.
51. Yankelovich, Skelly, & White, Inc. 1984. Taxpayer attitudes study: Final report. Prepared for the Internal Revenue Service.