What question did this study set out to answer?

This research aims to understand how the tax reporting behaviors of peers impact taxpayer compliance decisions.

June 15, 2026

The Effect of Peer Reporting Behavior on Taxpayer Compliance.

Key Points

This research aims to understand how the tax reporting behaviors of peers impact taxpayer compliance decisions.
Experimental study involving prospective jurors
Analysis of reporting decisions based on income type
Assessment of attitudes toward tax evasion and history of past evasion
Peer manipulations did not significantly affect reporting decisions
Attitudes toward tax evasion strongly influenced compliance
Previous tax evasion demonstrated a significant relationship with reporting behavior

Abstract

Abstract The effect of the tax reporting behavior of one's peers on taxpayer compliance was exam med in this experimental study using prospective jurors. A hypothetical reporting decision was affected by the type of income to be reported, but, contrary to implications from prior studies, it was not directly affected by the peer manipulations. The study also explored the influence of variables cited in prior studies. The results showed that attitudes toward evading taxes and previous tax evasion were significant factors in explaining the experimental reporting decision. Those two variables were then analyzed to examine which background variables were the most salient in explaining tax attitude and actual past evasion.

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