significant differences with respect to the forecasting performance of professional tax advisors and laymen. Moreover, the tax … advisors exhibit a significantly higher level of overconfidence compared to laymen and the degree of overconfidence increases … the tax advisors exhibit the highest level of overconfidence and form stronger appeal recommendations that indicate a type …

significant differences with respect to the forecasting performance of professional tax advisors and laymen. Moreover, the tax … advisors exhibit a significantly higher level of overconfidence compared to laymen and the degree of overconfidence increases … the tax advisors exhibit the highest level of overconfidence and form stronger appeal recommendations that indicate a type …

difference in forecasting accuracy between the two groups. Additionally, neither general nor task-specific tax expertise … increases the experts' forecasting accuracy. This unpredictability of tax court decisions indicates that accounting rules and … overconfidence in comparison to other experts (i.e. revenue agents) and laymen. In particular, they believe that they correctly …