Norms, Self Interest and Taxpayer Decisions: Adaptations to 1986 Tax Reform
{'Code': '04050200', 'Directorate': {'Abbreviation': 'SBE', 'LongName': 'Direct For Social, Behav & Economic Scie'}, 'Division': {'Abbreviation': 'SES', 'LongName': 'Divn Of Social and Economic Sciences'}}
{'SignBlockName': 'Lisa Martin', 'PO_EMAI': None, 'PO_PHON': None}
Drs. Scholz and McGraw capitalize on a unique opportunity to               undertake a massive study of the impact of changes in the tax law               on compliance.  From an empirical perspective, this research                    employs a complex design using several different data collection                techniques, including surveys of taxpayers, experiments, and a                  rich but untapped data base of tax returns from the Internal                    Revenue Service (IRS).  The surveys of taxpayers before and after               the introduction of the 1986 Tax Reform Act constitutes a                       naturalistic experiment of the effects of legal change on citizen               behavior.  Combining the individual self-reported measures with                 objective information from IRS records is especially innovation                 insofar as it permits modelling the interrelationship between                   perceptions, belief, and behavior.  In addition to the surveys,                 experimental study further probes the impact of different types                 of information and appeals on taxpayer orientation and action.                       The analytic approach of these investigators combines                      elements of self-interest and normative models to produce a                     comprehensive framework for testing alternative theories of                     compliance.  As such, this work should add substantially to our                 knowledge of how citizens respond to the tax system and to our                  theoretical understanding of the interaction of norms and self-                 interest in shaping compliance.  Further, subjective                            considerations are rarely examined in social control research,                  although speculation abounds about how they mediate the effects                 of structural changes in law, punishment, and enforcement.  This                study provides direct data on reasoning and perceptions that                    should advance our knowledge of the underlying processes that                   mediate compliance.  Finally, beyond these investigators' own                   scientific ambitions, the project will yield a data base for                    other researchers' use.
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[{'Code': '1371', 'Text': 'Political Science'}, {'Code': '1372', 'Text': 'LSS-Law And Social Sciences'}, {'Code': '2633', 'Text': None}, {'Code': '2720', 'Text': None}, {'Code': '9145', 'Text': 'SPECIAL PROGRAMS-RESERVE'}]
{'url': 'https://www.nsf.gov/awardsearch/download?DownloadFileName=1987&All=true', 'xml': '8710891.xml'}