Experimental Study of Opportunities and Risks in            Taxpayer Compliance
{'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}
Why taxpayers do or do not comply with tax laws is emerging as a focal          point of scholarly research.  Individual taxpayers' perceptions of              opportunities and risks associated with cheating influence their                patterns of noncompliance with income tax laws.  The interpretive               limitations of the survey methods that typify past research in this             area have underscored the need for experimental approaches capable of           more direct testing of causal hypotheses.  Dr. Weigel's research                addresses this need by embedding the tax compliance task within a               larger experimental task that requires tax calculation.  In the context         of a small business management task,  Dr. Weigel rigorously compares            a random sample of college students with one of middle-aged,                    experienced taxpayers, testing the effects that a variety of                    situational conditions--high or low opportunity to cheat and high or            low withholding taxes that create loss or refund situations--have on            compliance behavior.  In addition, an opportunity for further                   comparison with a third sample of taxpayers is afforded by his                  collaboration with scholars in the Netherlands.  An important                   scientific contribution that Dr. Weigel's research makes is not only to         examine tax compliance in an experimental context, but, specifically, a         context that simulates a real-life tax declaration situation and thus           provides a particularly good opportunity to understand the                      decisionmaking process.
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{'Name': 'Amherst College', 'CityName': 'AMHERST', 'ZipCode': '010022234', 'PhoneNumber': '4135422804', 'StreetAddress': '155 S PLEASANT ST', 'StreetAddress2': None, 'CountryName': 'United States', 'StateName': 'Massachusetts', 'StateCode': 'MA', 'CONGRESSDISTRICT': '02', 'CONGRESS_DISTRICT_ORG': 'MA02', 'ORG_UEI_NUM': 'KDRLUT71AFM5', 'ORG_LGL_BUS_NAME': 'AMHERST COLLEGE, TRUSTEES OF', 'ORG_PRNT_UEI_NUM': None}
{'Name': None, 'CityName': None, 'StateCode': None, 'ZipCode': None, 'StreetAddress': None, 'CountryCode': None, 'CountryName': None, 'StateName': None, 'CountryFlag': None, 'CONGRESSDISTRICT': None, 'CONGRESS_DISTRICT_PERF': '""'}
[{'Code': '1372', 'Text': 'LSS-Law And Social Sciences'}, {'Code': '2633', 'Text': None}]
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