Antecedents to E-File Adoption: The U.S. Perspective

One of congress’ goals for 2007 was for 80% of all tax and informational returns to be filed electronically [9]. However, to date that lofty goal has fallen well short. This research proposes a model of e-filing adoption that incorporates risk perceptions to explain intention to use e-filing systems. To test the model we administered a survey to over 250 participants. The results of a multiple regression analysis are consistent with our predictions; effort expectancy, performance expectancy, social influence, perceived risk, and optimism bias significantly influence intention to use. Implications of these results for practice and research are discussed.

• Type: Conference
• Year: 2008
• Where: HICSS
• Authors: Lemuria Carter, Ludwig Christian Schaupp, Allison Evans
• Keywords: Bias Significantly Influence, Biometrics, E-filing Adoption, HICSS 2008, Lofty Goal, System Sciences