A Comment on 'A Behavioral Study of the Meaning and Influence of Tax Complexity'
By Thomas C. Omer, Bonita A. Daly
April 1990
Journal of Accounting Research, Vol. 28, #1, pp. 193-197
Abstract
Milliron (1985) asserts that complexity significantly affects taxpayers' reporting positions. In phase 1 of the study, using mutildimensional scaling, Milliron developed operational definitions of tax complexity. In phase 2, cases constructed from these definitions were presented to a second set of subjects to determine the influence of complexity on reporting positions. In this note, we discuss our re-analysis of phase 2 using data reported in Milliron (1984). Our results do not support Milliron's conclusions.
Keywords
Milliron, Tax Complexity, Tax Reporting
http://links.jstor.org/sici?sici=0021-8456%28199021%2928%3A1%3C193%3AACO%22BS%3E2.0.CO%3B2-L
More from Thomas C. Omer…
More from Department of Accounting…