From PhD Prep Track
Description of Research
Experimental tax research is the process of planning, designing, carrying out, and analyzing a controlled experiment to test tax related questions. These questions often deal with the cognitive and decision making processes a tax professional faces in his or her work. The underlying theory is often grounded in psychology principles, but many tax research papers try to identify these principles in a tax accounting setting through the use of a laboratory (controlled) experiment. Examples include risk aversion, anchoring biases, or interpretation of uncertain tax positions.
Researchers Examining these Issues
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