---
_id: '29048'
abstract:
- lang: eng
  text: "We study the bargaining behavior between auditor and auditee in a tax setting
    and scrutinize\r\nthe effect of interpersonal trust and trust in government on
    both parties’ concessions.\r\nWe find evidence that both kinds of trust affect
    the concessionary behavior, albeit\r\nin different ways. While trust in government
    affects concessionary behavior in line with\r\nintuitive predictions, we find
    that interpersonal trust only affects tax auditors. For high\r\ninterpersonal
    trust, the alleviating effect of high trust in government on tax auditors’\r\nconcessions
    is less pronounced. Our findings help tax authorities to shape programs to\r\nenhance
    compliance in an atmosphere of trust."
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Yuchen
  full_name: Wu, Yuchen
  last_name: Wu
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect
    Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of
    Public Finance</i>. 2022;78(1-2):112-155.
  apa: Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). How
    Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv /
    European Journal of Public Finance</i>, <i>78</i>(1–2), 112–155.
  bibtex: '@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2},
    journal={FinanzArchiv / European Journal of Public Finance}, author={Eberhartinger,
    Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022},
    pages={112–155} }'
  chicago: 'Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen
    Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv
    / European Journal of Public Finance</i> 78, no. 1–2 (2022): 112–55.'
  ieee: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust
    Affect Concessionary Behavior in Tax Bargaining?,” <i>FinanzArchiv / European
    Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 112–155, 2022.
  mla: Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in
    Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i>, vol.
    78, no. 1–2, 2022, pp. 112–55.
  short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / European
    Journal of Public Finance 78 (2022) 112–155.
date_created: 2021-12-20T08:20:42Z
date_updated: 2026-01-10T09:59:04Z
department:
- _id: '187'
intvolume: '        78'
issue: 1-2
jel:
- C92
- M40
- H20
- H25
- H83
keyword:
- Behavioral Taxation
- Concessionary Behavior
- Interpersonal Trust
- Tax Audit
- Trust in Government
language:
- iso: eng
page: 112-155
publication: FinanzArchiv / European Journal of Public Finance
publication_status: published
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: journal_article
user_id: '530'
volume: 78
year: '2022'
...