Why People e-File (or Don't e-File) Their Income Taxes

In 2005, 52% of taxpayers filed their federal returns electronically. This is far short of the IRS goal of having 80% of returns filed electronically by 2007. Using the e-commerce technology adoption literature, this exploratory study investigates factors that differentiate e-filers from non-e-filers. People who efile perceived e-filing to be less useful measured as convenience, and less expensive than non-e-filers, with convenience making the greatest contribution. The results for perceived usefulness were unexpected. People who e-file also perceived e-filing to be safer but less easy-to-use than those who do not e-file; however, these variables were not significant discriminators of e-filers from those who did not e-file. As the costs associated with e-filing differentiate it from most other consumer e-commerce applications, this study contributes to the e-commerce technology adoption literature. Further, the findings suggest that the e-commerce adoption literature is an appropriate...

• Type: Conference
• Year: 2007
• Where: HICSS
• Authors: Linda M. Gallant, Mary J. Culnan, Patrick McLoughlin
• Keywords: Biometrics, E-commerce Technology Adoption, Exploratory Study Investigates, HICSS 2007, System Sciences, Technology Adoption Literature