This Article Full Text (PDF) References Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via Google Scholar Citing Articles via Scopus Google Scholar Articles by SMITH, K. W. Search for Related Content Social Bookmarking                         What's this?

Integrating Three Perspectives on Noncompliance

A Sequential Decision Model

American Bar Foundation

Drawing on decision research, a sequential decision-making model is outlined. The factors emphasized by three perspectives on explaining noncompliance enter the decision process at different stages because they are linked differently to more general effort-reducing procedures and because decision making about them differs in complexity. Norms require little decision effort and constrain the set of options considered in more complex decision making. Structural opportunities for successful noncompliance increase the substantive importance of compliance decisions and allow for differences in normative orientations to be realized. Deterrence decisions about the likelihood of detection are most likely undertaken by those in high opportunity situations with normative orientations toward noncompliance. Hypotheses from the model are supported by survey data on income tax noncompliance.

Criminal Justice and Behavior, Vol. 17, No. 3, 350-369 (1990)
DOI: 10.1177/0093854890017003008


CiteULike    Complore    Connotea    Del.icio.us    Digg    Reddit    Technorati    Twitter    What's this?