A recent innovation in empirical academic research is the use of online labour markets as a
source of data. One such market, Amazon's Mechanical Turk (“MTurk”) has been used by …

SYNOPSIS Amazon Mechanical Turk (MTurk) is an increasingly popular source of
experimental participants due to its convenience and low cost (relative to traditional …

Although ethics research shows that prospective penalties for tax fraud can increase
taxpayers' compliance with tax laws, we do not have a clear understanding of how …

Contentious interactions can arise between a tax professional and client upon disagreement
over a tax position. These interpersonal exchanges can lead to “opinion shopping” and …

This study investigates how the presence, and subsequent repeal, of a tax incentive for a
prosocial behavior influences fairness perceptions and tax compliance for those who are …

Property tax reform in China has long been discussed regarding the reform agenda.
However, nationwide implementation remains stalled, with no clarity regarding when and …

This study experimentally tests the joint effects of mandatory partner rotation and PCAOB
inspections on audit effort. Using a sample comprised primarily of audit partners, I find that …

What do people prefer, lower taxes or better year-end position? To our knowledge this is the
first study that examines which component of individuals' tax outcome, total tax or year-end …

We examine the effects of the July 2021 expansion of the Child Tax Credit (CTC). We
analyze detailed transactions data for 2019 through September 2021, utilizing a difference …

This study uses two online experiments to examine the potential consequences of a recent
US Senate proposal to prefill federal income tax returns on behalf of individuals. Consistent …