What question did this study set out to answer?

This research investigates how perceived fairness affects taxpayer compliance and the role of perceived control in these decisions.

Taxpayer Reaction to Perceived Inequity: An Investigation of Indirect Effects and the Equity-Control Model.

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This research investigates how perceived fairness affects taxpayer compliance and the role of perceived control in these decisions.
Participants were part-time adult students presented with a hypothetical taxpayer scenario.
The equity-control model was applied to analyze indirect effects of tax fairness on compliance decisions.
Moderating effects of perceived control over the tax process were assessed on reporting different income types.
Fairness perceptions of taxing unemployment compensation significantly influenced the reporting of self-employment income.
Taxpayers who viewed their tax burden as inequitable showed higher levels of noncompliance, moderated by their perceived control over the tax process.

Randomized trial explores fairness perceptions' impact on tax reporting decisions, suggesting control level affects compliance.

Maroney et al. (1998) studied this question.

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