Role of Exchange Equity in Tax Reporting: An Experimental Approach
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Abstract
This study experimentally examines the role of exchange equity on reported income when a tax rate increase also increases the level of the public transfer from the government to the taxpayer. The experimental data show that while subjects were generally aware of exchange equity, perceived exchange equity played a significant role in re-porting decisions for some subjects only. For one subject group whose reporting behaviors were less likely to be affected by perceived exchange equity, their reporting decisions were consistent with the economic predictions. On the other hand, for another subject group whose reporting behaviors were more likely to be affected by perceived exchange equity, an increase in tax rates potentially produced two offsetting effects: a positive economic effect in the direction of higher reported income and a negative exchange inequity effect in the direction of lower reported income. When perceived exchange equity was controlled for the second group, only the positive economic effect prevailed so that their behaviors were also consistent with the economic prediction. The results in the current study, together with the findings of previous experimental studies, provide a plausible clue to the reconciliation of the conflict regarding the effect of a tax rate change on tax reporting decisions between the economic prediction and empirical evidence in both field and experimental studies by controlling the effect on tax reporting decisions of perceived exchange equity (a factor not included in the economic model).
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