An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior

Cynthia Blanthorne, Steven Kaplan

Research output: Contribution to journalArticleResearchpeer-review

46 Citations (Scopus)

Abstract

A model of the relations among taxpayers opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity taxpayers. High and low opportunity taxpayers judged social norms similarly. Further, ethical beliefs partially (fully) mediate the relation between opportunity (social norms) and underreporting. Implications from our study to tax compliance researchers and policy makers are discussed.
Original languageEnglish
Pages (from-to)684 - 703
Number of pages20
JournalAccounting, Organizations and Society
Volume33
Issue number7-8
DOIs
Publication statusPublished - 2008
Externally publishedYes

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