The 1986 data were based upon responses to a vignette questionnaire describing 20 taxpaying situations. Respondents rated their likelihood of evading taxes within the context of perceived threats of formal and informal sanctions and guilt. The few likely offenders judged that lower tax rates would reduce their incentive to cheat, while higher audit rates, heavier prison sentences, and fines would inhibit cheating. These findings are consistent with a model of general deterrent effects with the exception of informal community sanction. Overall results indicate that few taxpayers would cheat on their taxes, and those who would consider cheating see changes in tax rates, tax return audit rates, length of prison sentence, amount of fines, and immediacy of punishment as important factors in deciding whether or not to cheat. 7 tables, 40 references. (Author abstract modified)