The U.S. e-File Initiative: An Investigation of the Antecedents to Adoption from the Individual Taxpayers’ Perspective

Electronic tax filing (e-file) in the United States is one of the most rapidly emerging areas of e-government. This study proposes a model of e-file diffusion that integrates acceptance factors and personal factors to assess the impact of adoption, trust and optimism on e-file utilization. To test the model, a survey was administered to 260 participants. The data analysis was conducted using multiple linear regression. The findings indicate that performance expectancy, social influence, computer anxiety, optimism bias and trust of the government all have a significant impact on intention to use an electronic tax filing system. Implications for practice, suggestions for future research, and limitations of the study are discussed.