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The development of tax decision-making models has focused on economic and behavioral factors affecting compliance. A possible explanatory factor that has been overlooked in these decisionmaking models is tax ethical beliefs. This study examines the influence of ethical beliefs on tax compliance decisions. Specifically, the research empirically tests whether an individual's ethical beliefs about tax compliance mediate withholding effects (overwithheld or tax due) and tax rate effects (low or high) in tax evasion decisions. The results indicate that tax ethics are highly significant in tax evasion decisions and may be a "missing variable" in decision making models.
Reckers et al. (Thu,) studied this question.