Sweetheart Deals in Tax Bargaining? How Trust Affects Concessionary Behavior

Eberhartinger, Eva; Speitmann, Raffael; Sureth-Sloane, Caren; Wu, Yuchen

doi:10.2139/ssrn.3723499

Cited by 3 publications

(1 citation statement)

References 87 publications

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“…Overesch and Wolff (2021) distinguish between banks with tax haven activities and those without, finding that effective tax rates increase only for banks with tax haven activities. Eberhartinger et al (2021) investigate the tax haven representation of European banks after the introduction of public CbCR. They find that the number of tax haven subsidiaries decreases in contrast to insurance firms that remain unaffected from the disclosure regime.…”

Section: Related Literaturementioning

confidence: 99%

Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

Gundert,

Spengel,

Weck

2024

SSRN Journal

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Section: Related Literaturementioning

confidence: 99%

Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

Gundert,

Spengel,

Weck

2024

SSRN Journal

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Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

Blaufus

Chirvi

Huber

et al. 2020

European Accounting Review

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Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers' tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.

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Tax Misperception and Its Effects on Decision Making – a Literature Review

Blaufus

Chirvi²,

Huber³

et al. 2020

SSRN Journal

Self Cite

View full text Add to dashboard Cite

Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers' tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.

show abstract

Sweetheart Deals in Tax Bargaining? How Trust Affects Concessionary Behavior

Cited by 3 publications

References 87 publications

Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

Tax Misperception and Its Effects on Decision Making – a Literature Review

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