The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions.

Donald V. Moser; John H. Evans III

doi:10.2308/tar-9512014360

The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions.

Donald V. Moser; John H. Evans III

The Accounting Review 1995

Argues that the economic theory of tax reporting predicting taxpayers' responses depends on economic effects and perceptions of horizontal and exchange equity. Experiment resulting into conditions that influence the perceptions of inequity driving taxpayers' reporting decisions.

DOI: 10.2308/tar-9512014360
Volume: 70 (4)
Pages: 619-734
Language: en
Export: BibTeX
Sources: openalex crossref