Whose Money

In terms of tax evasion: portrait of an evader, from 1988:

Daniel Goleman, “Tax cheats: Selfish to the bottom line“, New York Times, April 11, 1988:

…the type of person who cheats a lot on taxes, according to the profile suggested by the new research, places a high value on financial success, is dissatisfied with the present and pessimistic about the future, sees the legal system as unjust, and likes risk. The tax cheat also has a tendency to manipulate people as well as the amount owed the Government.

Based on research published by Dick J. Hessing, Henk Elffers and Russell H. Weigel in the Journal of Personality and Social Psychology: “Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior“. Journal of Personality and Social Psychology, Vol 54(3), Mar 1988, 405-413.

And in 2008-2009, two other academics, Jenna Meints and Brent W. Roberts, tried and apparently failed to develop this, in “The Psychology of Individual Tax Evasion: An Exploration of Personality and Social Cognition” with surprising (or not so surprising) questions as to construct validity:

Note: Withdrawn from publication consideration after request for second round submission at the Behavioral Research in Accounting. Note critical problems with construct validity and with stepwise regression analyses.

Simply know about losing respect for individual who seemed so thoughtful and responsible, and who it turns out owes thousands in evaded income taxes and penalties. Is busy fighting the government with delay tactics, year after year. He simply doesn’t want to pay. Justifies it based on the supposed wasted costs of government. Supposedly a Conservative.

Does political persuasion provide an indication as to propensity to evade taxes? Recall that one of the Reform Party’s founding principles was that a dollar in your pocket is better than that same dollar in the government’s hands…

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About brucelarochelle

Practising Lawyer and Part-Time University Instructor (Accounting, Commercial Law, Organizational Behaviour); Part-Time Federal Tribunal Member. Non-practising Chartered Professional Accountant (Chartered Accountant and Certified Management Accountant).
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