Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 31, 2022 erstellt
Beschreibung:
Recent experimental research has investigated how tax liability changes influence compliance decisions. However, salient tax liability changes rarely occur in a vacuum. Given the frequency of statutory tax changes and the economic significance of individual tax compliance decisions, this study investigates whether the observed effect of tax liability changes on compliance holds in the presence of two other common features of statutory tax change years - withholding position changes and group affiliation effects. Results of a 2x2x2 between-participant experiment indicate that the effect of tax liability changes on tax compliance is substantially influenced by withholding position and group affiliation. While tax liability increases decrease tax compliance, the effect of tax liability decreases is contingent on individual withholding position and the group responsible for the tax change. Supplemental analyses explore the role of gain/loss feelings and moral disengagement in this process