E-File Adoption: A Study of U.S. Taxpayers' Intentions

In the United States, congress has set goals for the diffusion of e-government initiatives. One of congress' goals for 2007 was for 80% of tax and informational returns to be filed electronically [1]. However, to date that goal has not been achieved. This paper proposes a model of e-file adoption integrating the UTAUT model, online trust, perceived risk, and optimism bias into a comprehensive model of e-file adoption. To test the model a survey is administered to 260 U.S. taxpayers. The instrument assesses citizen perceptions of trust, risk, information technology adoption, and optimism bias. Structural equation modeling is used to evaluate relationships between these concepts and intention to use. Results indicate performance expectancy, social influence, facilitating conditions, and optimism bias all have a significant impact on e-file intention. Trust in the internet and trust in e-filer were shown to significantly influence perceived risk. Implications for practice and research are discussed.