An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students

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dc.contributor.authorAntenucci, Joseph Williamen
dc.contributor.committeechairBrown, Robert M.en
dc.contributor.committeememberO'Neil, Cherie J.en
dc.contributor.committeememberSeago, W. Eugeneen
dc.contributor.committeememberYardley, James A.en
dc.contributor.committeememberLa Berge, Bernard E.en
dc.contributor.departmentBusiness (Accounting)en
dc.date.accessioned2014-03-14T21:14:36Zen
dc.date.adate2008-06-06en
dc.date.available2014-03-14T21:14:36Zen
dc.date.issued1993-02-19en
dc.date.rdate2008-06-06en
dc.date.sdate2008-06-06en
dc.description.abstractThis research explores the impact of complexity in federal income tax laws on taxpayer compliance. The primary research question is: Is complexity in the tax law associated with noncompliance? The research is unique in that previous work has not yet demonstrated an a priori circumstance in which taxpayers do not comply with the law when compliance would be in their economic self-interest. "Economic self-interest" is narrowly construed in this study, being defined as an individual's utility for saving tax dollars. "Complexity" is operationalized by the system of nonresident taxation. A situation is investigated wherein a set of taxpayers do not comply, when there is complexity in the tax law, even though compliance would reduce their tax liability. Examining compliance in this setting renders it unlikely that the confound opportunity to evade is related to observed noncompliance. The results indicate complexity is the key explanatory variable for noncompliance found in this study.en
dc.description.degreePh. D.en
dc.format.extentvii, 158 leavesen
dc.format.mediumBTDen
dc.format.mimetypeapplication/pdfen
dc.identifier.otheretd-06062008-171754en
dc.identifier.sourceurlhttp://scholar.lib.vt.edu/theses/available/etd-06062008-171754/en
dc.identifier.urihttp://hdl.handle.net/10919/38493en
dc.language.isoenen
dc.publisherVirginia Techen
dc.relation.haspartLD5655.V856_1993.A584.pdfen
dc.relation.isformatofOCLC# 28644961en
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subject.lccLD5655.V856 1993.A584en
dc.subject.lcshIncome tax -- Law and legislation -- United Statesen
dc.subject.lcshStudents, Foreign -- Taxation -- United Statesen
dc.subject.lcshTaxpayer compliance -- United Statesen
dc.titleAn investigation of the effects of complexity in federal income tax laws on the compliance of nonresident studentsen
dc.typeDissertationen
dc.type.dcmitypeTexten
thesis.degree.disciplineBusiness (Accounting)en
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.leveldoctoralen
thesis.degree.namePh. D.en

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