| 000 | 01463nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c145846 _d145846 |
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| 003 | ES-MaIEF | ||
| 005 | 20220511132804.0 | ||
| 007 | ta | ||
| 008 | 220510t2022 gw ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 245 | 0 |
_aHow does trust affect concessionary behavior in tax bargaining? _c Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane and Yuchen Wu |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe study the bargaining behavior between auditor and auditee in a tax setting and scrutinize the effect of interpersonal trust and trust in government on both parties' concessions. We find evidence that both kinds of trust affect the concessionary behavior, albeit in different ways. While trust in government affects concessionary behavior in line with intuitive predictions, we find that interpersonal trust only affects tax auditors. For high interpersonal trust, the alleviating effect of high trust in government on tax auditors' concessions is less pronounced. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust. | ||
| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_932203 _aASPECTOS PSICOLOGICOS |
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| 650 | 4 |
_941016 _aINSPECCION TRIBUTARIA |
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| 650 | 4 |
_941661 _aCUMPLIMIENTO FISCAL |
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| 700 |
_957244 _aEberhartinger, Eva |
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| 773 | 0 |
_9167145 _oOP 207/2022/1/2 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 1-2, March/June 2022, p. 112-155 |
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| 942 | _cART | ||