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Keywords: tax decisions
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Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 7–34.
Published: 01 March 2023
...Harald J. Amberger; Eva Eberhartinger; Matthias Kasper ABSTRACT This study investigates biases in tax decisions. In a series of four laboratory experiments with 303 students and 62 tax professionals, we document a systematic tax-rate bias in decisions under time constraints. Specifically, decision...