article published yes Eva Eberhartinger author Raffael Speitmann author Caren Sureth-Sloane author 530 0000-0002-8183-5901 Yuchen Wu author 187 department 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. 2022 eng Behavioral TaxationConcessionary BehaviorInterpersonal TrustTax AuditTrust in Government 781-2112-155 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. @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} } 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. 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. 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. 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. E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / European Journal of Public Finance 78 (2022) 112–155. 290482021-12-20T08:20:42Z2026-04-09T07:26:00Z