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Are Paying Taxes A Bad Thing? A Note On Consumer Perceptions Of Tax Refunds
Johnson, Chloe`
Johnson, Chloe`
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2014
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2014-05-05
Abstract
Studies using the theory of planned behavior demonstrate that taxpayers prefer refunds. These studies show that taxpayers prefer refunds because it provides emotional benefit to the taxpayer. Understanding why taxpayers choose not to adjust their withholdings but instead receive refunds helps policy makers and educators make decisions regarding how to present tax policy to the public. This study examines how the language presented in tax instructions influences perceived behavioral control within the framework of the theory of planned behavior.
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Accounting