A New Approach to Assessing Observable Attributes of the Tax Compliance Behaviors of Small Business Owners

Abstract

Measurement of individual behavior and attitudes are often based on the recall of respondents ofactions that occurred in the past. These responses can often be biased due to incomplete or incorrect recall,or deliberate obfuscation by respondents. This paper discusses a new approach to data collection, throughthe use of a virtual reality environment, that allows researchers to collect data on respondents taxdecisions, at the moment they make them, through a simulation of a representative business year andsubsequent tax preparation process. Disparate data can be collected and analyzed, providing researcherswith greater reliability and validity in their research. A discussion of this data and potential implications ontax research is included.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 2012
Accession Number
AD1108730

Entities

People

  • John Bornmann
  • Rob Creekmore
  • Tobin Bergen-hill

Organizations

  • MITRE Corporation

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Commerce
  • Corporations
  • Education
  • Environment
  • Experimental Data
  • Human Behavior
  • Instruction Set Architecture
  • Instructions
  • Inventory
  • Measurement
  • Personality
  • Pilot Studies
  • Psychology
  • Risk
  • Simulations
  • Small Business
  • Surveys
  • Training
  • Triangulation
  • Video Cameras
  • Video Recording
  • Virtual Reality

Readers

  • Data Mining and Knowledge Discovery.
  • Instructional Design and Training Evaluation.
  • Systems Analysis and Design