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  1. How does trust affect concessionary behavior in tax bargaining?
    Autor*in: Eberhartinger, Eva; Speitmann, Raffael; Sureth, Caren; Wu, Yuchen
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, Vienna

    We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust... mehr

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    Standort:
    Staats- und Universitätsbibliothek Bremen
    Fernleihe:
    keine Fernleihe

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, trust in government may lead to more concessionary behavior of tax auditors moderated by interpersonal trust. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: WU international taxation research paper series ; no. 2020, 15
    Working paper series / SFB/Transregio TRR 266 Accounting for Transparency ; no. 41 (revised March 2021)
    Schlagworte: Bargaining; behavioral taxation; interpersonal trust; tax audit; trust in government
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen