--- _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? FinanzArchiv / Public Finance Analysis. 2022;78(1-2):112-155. apa: Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., & Wu, Y. (2022). How Does Trust Affect Concessionary Behavior in Tax Bargaining? FinanzArchiv / Public Finance Analysis, 78(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} }' chicago: 'Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis 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?,” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, pp. 112–155, 2022. mla: Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis, 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. date_created: 2021-12-20T08:20:42Z date_updated: 2022-11-13T09:55:57Z 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 / Public Finance Analysis 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' ...