Lange Gasse 20
Nürnberg, 90403
Germany
Friedrich-Alexander-Universität Erlangen-Nürnberg
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Compliance attitudes, compliance behavior, emotions, tax evasion, experimental economics
tax incidence, pass-through, gender equality, feminine hygiene products, period poverty
Tax Compliance, Tax Evasion, Deductions, Pre-filled Tax Returns, Behavioral Economics
large language models, machine learning, tax disclosure, text mining, natural language processing
response to taxation, tax advisors, tax return preparation, tax preparation expenses
Compliance, Public Service Quality, Survey, Citizen-State Interactions, Enforcement
corporate tax sustainability, GRI reporting, corporate tax avoidance, text mining
tax planning, response to taxation, tax advisors, tax return preparation
Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance
Commuting Behavior; Commuting Subsidies; Tax Policy; Tax Complexity; Rational Inattention, Commuting Subsidies, Climate Policy, Tax Complexity, Survey Experiment
Compliance attitudes, compliance behavior, Emotions, tax evasion, Experimental Economics
Tax incidence, pass-through, gender equality, feminine hygiene products, period poverty JEL Classification: H22, H23, I38, J16
