---
_id: '21405'
abstract:
- lang: eng
  text: 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.
article_type: original
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Malte
  full_name: Chirvi, Malte
  last_name: Chirvi
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception
    and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer
    Response Model. <i>European Accounting Review</i>. 2022;31(1):111-144. doi:<a
    href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>
  apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2022). Tax Misperception and Its Effects on Decision Making - Literature Review
    and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>, <i>31</i>(1),
    111–144. <a href="https://doi.org/10.1080/09638180.2020.1852095">https://doi.org/10.1080/09638180.2020.1852095</a>
  bibtex: '@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception
    and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer
    Response Model}, volume={31}, DOI={<a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>},
    number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi,
    Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022},
    pages={111–144} }'
  chicago: 'Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
    Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature
    Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i>
    31, no. 1 (2022): 111–44. <a href="https://doi.org/10.1080/09638180.2020.1852095">https://doi.org/10.1080/09638180.2020.1852095</a>.'
  ieee: 'K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax
    Misperception and Its Effects on Decision Making - Literature Review and Behavioral
    Taxpayer Response Model,” <i>European Accounting Review</i>, vol. 31, no. 1, pp.
    111–144, 2022, doi: <a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>.'
  mla: Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making
    - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting
    Review</i>, vol. 31, no. 1, 2022, pp. 111–44, doi:<a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>.
  short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European
    Accounting Review 31 (2022) 111–144.
date_created: 2021-03-09T08:07:40Z
date_updated: 2026-04-09T07:35:06Z
department:
- _id: '187'
doi: 10.1080/09638180.2020.1852095
intvolume: '        31'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.tandfonline.com/doi/epdf/10.1080/09638180.2020.1852095?needAccess=true&role=button
oa: '1'
page: 111-144
publication: European Accounting Review
publication_status: published
quality_controlled: '1'
related_material:
  link:
  - relation: supplementary_material
    url: https://www.tandfonline.com/doi/suppl/10.1080/09638180.2020.1852095/suppl_file/rear_a_1852095_sm0954.pdf
status: public
title: Tax Misperception and Its Effects on Decision Making - Literature Review and
  Behavioral Taxpayer Response Model
type: journal_article
user_id: '96670'
volume: 31
year: '2022'
...