{"user_id":"530","citation":{"apa":"Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / Public Finance Analysis</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 / Public Finance Analysis}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, pages={112–155} }","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / Public Finance Analysis</i>. 2022;78(1-2):112-155.","chicago":"Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv / Public Finance Analysis</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 / Public Finance Analysis</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 / Public Finance Analysis</i>, vol. 78, no. 1–2, 2022, pp. 112–55.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / Public Finance Analysis 78 (2022) 112–155."},"department":[{"_id":"187"}],"title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","language":[{"iso":"eng"}],"date_updated":"2022-11-13T09:55:57Z","publication_status":"published","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."}],"volume":78,"keyword":["Behavioral Taxation","Concessionary Behavior","Interpersonal Trust","Tax Audit","Trust in Government"],"date_created":"2021-12-20T08:20:42Z","issue":"1-2","publication":"FinanzArchiv / Public Finance Analysis","jel":["C92","M40","H20","H25","H83"],"page":"112-155","type":"journal_article","year":"2022","intvolume":"        78","_id":"29048","status":"public","author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"first_name":"Raffael","full_name":"Speitmann, Raffael","last_name":"Speitmann"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","first_name":"Caren"},{"last_name":"Wu","full_name":"Wu, Yuchen","first_name":"Yuchen"}]}