. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards … profit tax rate changes. This paper sets out to fill part of the void. We implement a simple tax system and focus on risky … hence cause distortions. We analytically identify a set of neutral tax rates (tax regimes) that preserve the critical post-tax …

We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect … of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in …. While trust in government increases taxpayers’ tax offers, trust in government may lead to more concessionary behavior of …