The effects of horizontal and exchange inequity on tax reporting decisions
Article Abstract:
A study was conducted to find out if responses of taxpayers to a change in tax rate is the result of both economic effects and perceptions of horizontal and exchange inequity. By pinpointing the conditions under which perceptions of inequity influence the reporting decisions of taxpayers, the findings harmonize inconsistent empirical results uncovered in past studies. When they were inequitably treated as compared to others, respondents had lower income as tax rates were raised and higher income as tax rates were cut. However, this was not the case when they were equitably treated as compared to others. These findings proved that responses to changes in tax rates are influenced not only by economic incentives but also by their perceptions of both horizontal and exchange inequity.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
Cost manipulation incentives under cost reimbursement: pension costs for defense contracts
Article Abstract:
The factors determining pension funding for defense contractors operating under cost reimbursement were examined. The study made use of funding data at the company level drawn from the Statement of Financial Accounting Standard No 36 tape, and plan-level pension data from Form 5500 reports provided by the Department of Labor tapes. Analysis of these data indicated that overfunding of pension plans are likely to occur if the defense contractors are engaged or intend to engage in a non-defense business. The study also found a relationship between overfunding the defense revenues.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1992
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The value of self-reported costs in repeated investment decisions. Effects of outcome information on evaluations of managerial decisions
- Abstracts: So you want to be a forensic accountant: accountants are taking on a new role: expert witness. part 2 Financial profile of a management accountant: creating personal wealth
- Abstracts: Planning and tactical factors in the project implementation process. Deregulatory forms, variations in the speed of governance adaptation and firm performance
- Abstracts: The federal government: accounting's last frontier. RealWorld Accounting software