What question did this study set out to answer?

The aim is to explore the efficacy of randomized response methodology in gathering accurate data on tax compliance.

June 15, 2026

Using a Randomized Response Methodology to Collect Data for Tax Compliance Research.

GHGordon B. HarwoodGeorgia State University ELErnest R. LarkinsGeorgia State University JMJorge Martinez-vazquez

Key Points

The aim is to explore the efficacy of randomized response methodology in gathering accurate data on tax compliance.
Reviewed various designs used in previous randomized response studies.
Illustrated one randomized response technique with a question from an exploratory study.
Suggested an agenda for future research using randomized response methodology in tax compliance.
Demonstrated that randomized response can effectively reduce bias in sensitive survey topics.
Illustrated the applicability of randomized response in enhancing the accuracy of tax compliance data collection.
Called for increased use of randomized response in tax compliance research to improve data reliability.

Abstract

Abstract Individuals often hesitate to respond to survey questions that deal with sensitive or embarrassing topics. Those who do respond often respond untruthfully. The randomized response (RR) method was developed to mitigate the effect of these two types of biases. Although RR has been used extensively in social science research, only one published study has used the technique in tax compliance research. To encourage its use in this area, this paper reviews many of the designs used in prior RR studies. In addition, one AR technique is illustrated with a question from an exploratory study completed by the authors. Finally, an agenda for future tax compliance research using RR methodology is suggested.

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