Loading...
An Investigation of Taxpayer Attitudes Towards Provisions: Framing Tax Loopholes and Tax Preferences
Kolepp, Katie
Kolepp, Katie
Citations
Altmetric:
Soloist
Composer
Publisher
Date
2014
Additional date(s)
2014-05-02
Abstract
Federal income tax provisions are designed to incentivize taxpayers' behavior and, in practice, they may change taxpayers' marginal tax rate. Understanding taxpayer attitudes towards a tax provision is necessary for policy makers to properly project taxpayer compliance and the related tax revenues. It may also help policy makers to understand how taxpayers perceive provisions of the tax system. This study examines the effect of framing on taxpayer attitudes. I analyze previous framing and tax compliance literature to understand whether taxpayer attitudes towards tax provisions differ if they are presented (framed) to people as "tax loopholes" versus "tax preferences." In addition, I propose a survey methodology that could measure the effect of this differential framing on taxpayer attitudes. The proposed methodology can be performed in the future to provide quantitative data to test the proposition that, in this setting, framing can affect taxpayer attitudes.
Contents
Subject
Subject(s)
Research Projects
Organizational Units
Journal Issue
Genre
Description
Format
Department
Accounting
Advisor
Callaghan, Sandra