---
_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'
...