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Keywords: decision bias
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Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 7–34.
Published: 01 March 2023
... 02 2022 2023 heuristics decision bias tax decisions tax planning rational inattention This study investigates biases in decisions with tax implications (tax decisions). The financial consequences of a tax decision typically depend on the tax rate and the tax base...