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Taxpayer Decision Making in Light of Tax Authority Choices and Emotions
Fri, October 14, 3:45 to 5:15pm, TBASession Submission Type: Paper Session
Track
Discussants
Spenser Seifert, University of South Carolina
Tisha King, University of Waterloo
Mandy Ellison, The University of Texas at Austin
Moderator
Individual Presentations
The Impact of Audit Rate and Participant Pay Structure on Decision Making in Experimental Research - Amy M Hageman, Kansas State University; Jason M Schwebke, Texas Tech University; Ashley Nicole West, Kansas State University
When a Dollar is Not a Dollar: Examining How Timing and Delivery of Government Payments Influence Household Decision-Making - Ethan G LaMothe, University of Central Florida; Mary Elizabeth Marshall, Louisiana Tech University; Jason M Schwebke, Texas Tech University
The Influence of Tax Auditors' Emotions on Tax Audit Negotiations and Tax Compliance - Kay Blaufus, Leibniz Universität Hannover; Ulfert Gronewold, University of Potsdam; Jan-Robert Kirchner, University of Potsdam