Publikationen | Hochschule Flensburg

2022

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2022). Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model. European Accounting Review, 31(1). http://doi.org/10.1080/09638180.2020.1852095

Abstract

Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.

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LSP Teacher Training Summer School . The TRAILs project

Chateaureynaud, M.-A., & John, P. (Hrsg.). (2022). LSP Teacher Training Summer School . The TRAILs project. Champs Didactiques Plurilingues : données pour des politiques stratégiques (Bd. 13, S. 280). Brüssel (Belgien): Peter Lang. http://doi.org/10.3726/b20096

Abstract

This book is the result of research carried out in partnership with seven European universities as part of an Erasmus+ project on training teachers of Language for Specifi c Purpose (LSP) in higher education. All university partners, i.e. Bordeaux (France), Zagreb (Croatia), Jade (Germany), Cádiz (Spain), Adam Mickiewicz (Poland), Ljubljana (Slovenia), Arcola Research (UK), and Bergamo (Italy) carried out surveys and developed a detailed report showing that in Europe there is very little training for this type of teaching, and that teachers generally need to be trained in the specifi cities of the language fi eld they are going to teach. Medical or maritime English, legal Spanish, French for tourism, etc. require both an expert domain knowledge and a grounding in language teaching. Several testimonies highlight this situation and show the lack of career development prospects for LSP teachers at European universities. The members of the Erasmus+ TRAILs project have therefore been interested in the specifi c needs of LSP teachers and have been able to update the information through several types of surveys. The competences of LSP teachers were thus identifi ed. Based on this precise inventory, they are proposing to draw up a complete training programme. A pedagogical approach has been developed: resources, lesson preparation, course design, innovative pedagogical approaches are presented. The research presented in this book goes well beyond the TRAILs project and questions the training of specialised language teachers. More generally, it highlights the need to provide effective training and professional development for LSP teachers and offers a contribution to overcoming the shortcomings of LSP teacher education.