A Communication Model of Taxpayer Honesty

Sample surveys report that admitted tax evasion remains widespread and shows no sign of declining. An analysis of communication effects among Oregon adults suggests divergent, not convergent patterns among the users of mass media and personal information channels. Mass media exposure is strongly related to fear of getting caught and is directly related to taxpayer honesty. Personal discussion, however, is associated with low fear perceptions and is unrelated to compliance. Low fears are related to taxpayer dishonesty. No relationship is reported between mass media use and interpersonal discussion. Personal discussion does not appear to reinforce media messages as one would expect in a convergent communication model. Communication strategies for fostering compliance are discussed.