@article{29048,
  abstract     = {{We 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.}},
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}},
  journal      = {{FinanzArchiv / European Journal of Public Finance}},
  keywords     = {{Behavioral Taxation, Concessionary Behavior, Interpersonal Trust, Tax Audit, Trust in Government}},
  number       = {{1-2}},
  pages        = {{112--155}},
  title        = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}},
  volume       = {{78}},
  year         = {{2022}},
}