Businesses that rely heavily on cash transactions have been found to be particularly susceptible to low tax ethics. Recent research indicates that cash is a highly powerful and tempting reward, which elicits a strong emotional response. In this article, we investigate how emotions affect tax...

The Handbook of Behavioral Finance is a comprehensive, topical and concise source of cutting-edge research on recent developments in behavioral finance.

This paper reports on an experiment designed to explore the robustness of the deadline effect in multi period bargaining games using constant and decreasing pies, different time horizons, and constant and alternating roles. Our results indicate that decreasing pies and alternating roles lead to...