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December 2020 » Tax Compliance and Taxpayer Mood
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Edward J. Lynch, PhD, CPA, and Jon Durrant, PhD, CPA
In BriefThe voluntary tax system in the United States rests largely upon the willingness of taxpayers to pay their fair share. The authors examine compliance with the law through the lens of one's mood within the context of the current COVID-19 pandemic and prevailing communal mood. Their findings indicate that a bad mood may contribute to improved tax compliance, whereas a positive mood may contribute to tax cheating. Additionally, honesty and humility remain contributing factors in tax compliance.
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