A Process Tracing Study of Taxpayer Decisions in Response to1986 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'}
What are the dynamics underlying the decisionmaking and                    compliance patterns of taxpayers?  What accounts for how                        individuals go about making choices and handling legal procedures               and rules?  Limitations on available data for taxpayer research                 have hampered theory development and testing on such issues.  A                 major objective of Dr. Carroll's research is to examine a new                   source of information about taxpayer behavior that is close to                  the behavior itself and the thoughts of taxpayers.  His study                   employs intensive process-tracing techniques (interviews,                       diaries, and verbal protocols) to provide systematic detail about               subjective perceptions and the cognitive processes involved in                  translating perceptions into behavior.  From these basic but                    unique data on taxpayer perceptions, values, and strategies,                    adaptive models of taxpayer compliance can be developed that                    integrate both self-interest and normative factors.  Dr.                        Carroll's research capitalizes on the unique research opportunity               provided by one of the most significant changes ever introduced                 in income tax law.  The attention to taxpaying necessitated by                  the 1986 Tax Reform Act makes it extremely likely that taxpayers                will surface and reconsider subjective perceptions and decision                 strategies that are unusually routine.  The development of                      decision models of taxpaying will contribute generally to the                   explication of theory in compliance and decision research and                   specifically to our understanding of taxpayer compliance and its                sensitivity to policy options.
{'FirstName': 'John', 'LastName': 'Carroll', 'EmailAddress': 'JCarroll@MIT.Edu', 'StartDate': '12/15/1987', 'EndDate': None, 'RoleCode': 'Principal Investigator'}
{'Name': 'Massachusetts Institute of Technology', 'CityName': 'Cambridge', 'ZipCode': '021394301', 'PhoneNumber': '6172531000', 'StreetAddress': '77 MASSACHUSETTS AVE', 'CountryName': 'United States', 'StateName': 'Massachusetts', 'StateCode': 'MA'}
[{'Code': '1372', 'Text': 'LSS-Law And Social Sciences'}, {'Code': '2633', 'Text': None}, {'Code': '9120', 'Text': 'CROSS-DIRECTORATE PROGRAMS'}]
{'url': 'https://www.nsf.gov/awardsearch/download?DownloadFileName=1987&All=true', 'xml': '8719659.xml'}