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Waikoloa, HI
Jan. 3, 2007 to Jan. 6, 2007
ISBN: 0-7695-2755-8
pp: 107b
Linda M. Gallant , Bentley College
Mary J. Culnan , Bentley College
Patrick McLoughlin , Bentley College
ABSTRACT
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 theoretical basis for studying adoption of egovernment applications.
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CITATION
Linda M. Gallant, Mary J. Culnan, Patrick McLoughlin, "Why People e-File (or Don?t e-File) Their Income Taxes", HICSS, 2007, Proceedings of the 40th Annual Hawaii International Conference on System Sciences, Proceedings of the 40th Annual Hawaii International Conference on System Sciences 2007, pp. 107b, doi:10.1109/HICSS.2007.615
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