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Keywords: heuristics
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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...
Journal Articles
Journal of the American Taxation Association (2015) 37 (1): 183–204.
Published: 01 April 2015
...: Anne Magro, Timothy Rupert, Dianna Falsetta, Michaele Morrow, Donna Bobek-Schmidt, and Albert Della Bitta. August 2012 September 2014 2015 tax policy consumption taxes sales tax excise tax consumer demand recalled price partitioned pricing heuristics This study...
