In 2008, 90 million citizens in the United States used electronic tax filing to submit their federal tax returns. Yet these adopters represent only a subset of the population. Citizen concerns regarding the security of this electronic option still serve as a barrier to e-file adoption. In this study, we propose a model of e-file adoption that integrates technology acceptance, optimism bias, reputation and perceived security control to explain intention to use e-filing. To test the model, we administered a survey to over 300 taxpayers. The results of structural equation modeling indicate that reputation and perceived security control have a significant impact on risk perceptions. Also, perceived risk, performance expectancy and social influence all have a significant impact on intention to use an e-file system. Implications for research and practice are discussed.
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