Measuring taxpayers’ motivation to hire tax preparers: the development of a four-construct scale

Abstract

This research develops a scale to measure taxpayers’ motivation to hire tax preparers. Prior research has examined this topic with simple checklists or open-ended questions. The importance of the taxpayer–preparer relationship suggests more research is needed, and a valid scale would increase the generalizability of findings. Initially 76 items were analyzed using exploratory factor analysis. The data indicate four separate constructs: legal compliance, time savings, money savings, protection from/avoidance of the IRS. After the initial analysis, 27 items remained, a second round of data was collected, and confirmatory factor analysis and coefficient alpha allowed further reduction to 14 items. The final constructs remain the same. This scale is a methodological contribution for use by tax researchers that will assist in increasing the generalizability of findings regarding taxpayers’ motivations to hire tax preparers.

Citation

Stephenson, T. (2010), "Measuring taxpayers’ motivation to hire tax preparers: the development of a four-construct scale", Stock, T. (Ed.) Advances in Taxation (Advances in Taxation, Vol. 19), Emerald Group Publishing Limited, Leeds, pp. 95-121. https://doi.org/10.1108/S1058-7497(2010)0000019006