Cohen, Jeffrey; Manzon, Gil; Zamora, Valentina - In: Journal of Business Ethics 126 (2015) 4, pp. 631-647
characterization decision as a sole proprietor or as a member of a group practice. Moreover, we measure participants’ fairness … perception of characterizing the income as capital gains versus ordinary. We study the decisions of 180 graduate business and … indicate that both contextual and individual dimensions impact taxpayer decisions. Specifically, the social norm and fairness …