Search Results

Contributing factors in judgement of fairness by monetary value

Description: Article accompanying a poster presentation for the 2011 Computational Neuroscience Annual Meeting. This article discusses research on contributing factors in the judgement of fairness by monetary value.
Date: July 18, 2011
Creator: Tam, Nicoladie D.
Item Type: Article
Partner: UNT College of Arts and Sciences

The Constitution

Description: Lesson plan containing a collection of activities and resources regarding the Constitution that meet state education standards and national sustainability standards for the 6th grade level.
Date: June 26, 2014
Creator: Treadway, Heather
Item Type: Text
Partner: UNT Office of Sustainability

Cultural and Social Systems

Description: Lesson plan containing a collection of activities and resources regarding cultural and social systems that meet state education standards and national sustainability standards for the 4th grade level.
Date: August 28, 2014
Creator: Parsons, John
Item Type: Text
Partner: UNT Office of Sustainability

Quantification of fairness bias by a fairness-equity model

Description: Article accompanying a poster presentation for the 2011 Computational Neuroscience Meeting. This article discusses the quantification of fairness bias by a fairness-equity model.
Date: July 18, 2011
Creator: Tam, Nicoladie D.
Item Type: Article
Partner: UNT College of Arts and Sciences

Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Description: Many taxing authorities, including those in the United States (U.S.), rely on voluntary tax compliance and continually search for ways to increase tax revenues. Most of these methods are costly and labor intensive, such as audits and penalties for noncompliance. Prior tax compliance research has heavily investigated the influence that economic factors, such as tax rates and penalties, have on individual compliance intentions. However, economic models fail to fully predict individual tax compliance. Psychology literature suggests that social factors may also play an important role in individual tax compliance decisions. The purpose of this study is to examine the influence that social and psychological factors have on individuals' tax compliance intentions. Specifically, a model of taxpayer compliance is hypothesized that suggests that norms, perceived fairness of the tax system, and trust in government have a significant influence on compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms have an indirect influence on compliance intentions through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increase, personal norms of tax compliance also increase, and this leads to a subsequent increase in compliance intentions. This dissertation also finds that trust in government and the perceived fairness of the tax system have a significant influence on compliance intentions. Supplemental analyses indicate that trust in government fully mediates the relationship between perceived fairness of the tax system and compliance intentions. This research offers several contributions to accounting literature and provides valuable insight for taxing authorities. First, this study examines taxpayer compliance from a psychological, rather than an economics driven, perspective. The suggested model of taxpayer compliance posits that social norms have a significant influence on compliance intentions. This information ...
Date: August 2013
Creator: Jimenez, Peggy D.
Partner: UNT Libraries