---
res:
  bibo_abstract:
  - 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.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Kay
      foaf_name: Blaufus, Kay
      foaf_surname: Blaufus
  - foaf_Person:
      foaf_givenName: Malte
      foaf_name: Chirvi, Malte
      foaf_surname: Chirvi
  - foaf_Person:
      foaf_givenName: Hans-Peter
      foaf_name: Huber, Hans-Peter
      foaf_surname: Huber
  - foaf_Person:
      foaf_givenName: Ralf
      foaf_name: Maiterth, Ralf
      foaf_surname: Maiterth
  - foaf_Person:
      foaf_givenName: Caren
      foaf_name: Sureth-Sloane, Caren
      foaf_surname: Sureth-Sloane
      foaf_workInfoHomepage: http://www.librecat.org/personId=530
    orcid: ' 0000-0002-8183-5901'
  bibo_doi: 10.1080/09638180.2020.1852095
  bibo_issue: '1'
  bibo_volume: 31
  dct_date: 2022^xs_gYear
  dct_language: eng
  dct_title: Tax Misperception and Its Effects on Decision Making - Literature Review
    and Behavioral Taxpayer Response Model@
...