| The effect of referent information provided in the form of outcomes of prior years' tax returns and a current year tax estimate on tax compliance decisions was examined. Prospect theory was used as the theoretical framework in this investigation.; No statistically significant effect was observed for the referent information provided. Therefore, it was concluded that taxpayer decisions regarding whether or not to claim undocumented travel expenses are not influenced by information regarding outcomes of prior years' tax returns and a current year estimate. Consistent with prior research however, a statistically significant effect was observed for the final outcome position (i.e., tax payment due versus tax refund) on taxpayers' decisions whether to deduct or not deduct undocumented travel expenses. |
