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Sasmaz Dissertation Final PDF.pdf (5.09 MB)

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Peers, Morality, and Socioeconomic Status: An Analysis of the Influence of Peer Groups on Income Tax Compliance

Sasmaz, Mary B
http://orcid.org/0000-0002-0272-8754
http://rave.ohiolink.edu/etdc/view?acc_num=case1559488726376443

Abstract Details

2019, Doctor of Philosophy, Case Western Reserve University, Accounting.
Tax compliance, or lack thereof, has been a consistent public policy issue throughout history. Based on the latest tax gap estimates for years 2008 - 2010, the IRS determined an estimated annual tax gap of about $458 billion. The majority of the tax gap (70%) relates to the individual income tax and further study is necessary in order to understand individual tax compliance behavior. Tax compliance literature historically focused on the impact of economic factors on taxpayer behavior. More recent research, however, has begun to incorporate moral, psychological and social attributes of human behavior in the quest to understand individual income tax compliance (Roth 1989, Kirchler 2007). Through a 3 (peer group) x 2 (income type) experimental tax task, this study intends to gain more understanding of the effects of peers on individual tax compliance behavior. Both tax morality and socioeconomics are explored as potential moderators of the relationship between peers and income tax compliance.
Timothy Fogarty (Committee Chair)
Timothy Fogarty (Advisor)
Gary Previts (Committee Member)
Gregory Jonas (Committee Member)
Christopher Burant (Committee Member)
194 p.
Accounting; Economics
Tax Compliance; Individual Tax Compliance; Income Tax; Peers; Peer Influence; Tax Morality; Morality; Socioeconomic Status; Subjective SES; Objective SES

Recommended Citations

Citations

  • Sasmaz, M. B. (2019). Peers, Morality, and Socioeconomic Status: An Analysis of the Influence of Peer Groups on Income Tax Compliance [Doctoral dissertation, Case Western Reserve University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=case1559488726376443

    APA Style (7th edition)

  • Sasmaz, Mary. Peers, Morality, and Socioeconomic Status: An Analysis of the Influence of Peer Groups on Income Tax Compliance . 2019. Case Western Reserve University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=case1559488726376443.

    MLA Style (8th edition)

  • Sasmaz, Mary. "Peers, Morality, and Socioeconomic Status: An Analysis of the Influence of Peer Groups on Income Tax Compliance ." Doctoral dissertation, Case Western Reserve University, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=case1559488726376443

    Chicago Manual of Style (17th edition)

case1559488726376443
857
© 2019, all rights reserved.
This open access ETD is published by Case Western Reserve University School of Graduate Studies and OhioLINK.