Koong, Kai S.; Bai, Shuming; Tejinder, Sara; Morris, … - In: International Journal of Accounting & Information Management 27 (2019) 2, pp. 352-371
Purpose: The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of...