Drawing on decision research, a sequential decision-making model is outlined. The factors emphasized by three perspectives on explaining noncompliance enter the decision process at different stages because they are linked differently to more general effort-reducing procedures and because decision making about them differs in complexity. Norms require little decision effort and constrain the set of options considered in more complex decision making. Structural opportunities for successful noncompliance increase the substantive importance of compliance decisions and allow for differences in normative orientations to be realized. Deterrence decisions about the likelihood of detection are most likely undertaken by those in high opportunity situations with normative orientations toward noncompliance. Hypotheses from the model are supported by survey data on income tax noncompliance.
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