Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system

IF 3.3 3区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting and Public Policy Pub Date : 2023-12-04 DOI:10.1016/j.jaccpubpol.2023.107171

Jason M. Schwebke

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引用次数: 0

Abstract

While pre-filled tax filing systems are the norm in many European countries, individuals in the U.S. are accustomed to the autonomy and control associated with preparing their own tax return. Taking that autonomy away by requiring individuals to use a pre-filled system could have negative consequences. Prior research has shown that implementing a pre-filled system in the U.S. may decrease compliance. Building on prior literature, results of an experiment manipulating filing method (traditional vs. pre-filled) and autonomy (present vs. absent) indicate that taxpayers who are given autonomy to choose the pre-filled system report significantly less aggressively than those forced to use it. Given that the Internal Revenue Service (IRS) revoked its promise not to compete with tax preparation software companies—opening the door for an IRS-created pre-filled filing system—this study has major implications for policymakers. Namely, policymakers would have to decide whether to make a pre-filled tax return system voluntary or mandatory. This study sheds light on the consequences of this policy decision.

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选择重要吗?预填式纳税申报制度中申报方法自主性对纳税人进取心的影响

虽然预先填写的纳税申报系统在许多欧洲国家是常态，但在美国，个人已经习惯了与准备自己的纳税申报表相关的自主权和控制权。通过要求个人使用预先填充的系统来剥夺这种自主权可能会产生负面后果。先前的研究表明，在美国实施预填充系统可能会降低依从性。在先前文献的基础上，操纵申报方法(传统与预填)和自主性(存在与缺席)的实验结果表明，被赋予选择预填系统自主权的纳税人报告的攻击性明显低于那些被迫使用它的纳税人。鉴于美国国税局(IRS)撤销了不与税务准备软件公司竞争的承诺，这为IRS创建的预填备案系统打开了大门，这项研究对政策制定者具有重大意义。也就是说，政策制定者必须决定，预先填写的纳税申报制度是自愿的还是强制性的。这项研究揭示了这一政策决定的后果。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

期刊介绍： The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.