Prior research on tax-related decisions has not recognized that for approximately 40 percent of tax returns filed, the unit of study is not a single individual but a married couple.
The authors would like to thank the editor (Toby Stock), two anonymous reviewers, and participants of the Accounting, Behavior & Organizations research conference, the Northeast regional meeting of the AAA, the Northeastern University research seminar as well as Diana Falsetta, Anne Schnader and Tracy Noga for helpful comments on previous versions of the paper.
Fischer, C.M., Rupert, T.J. and Wartick, M.L. (2014), "Yours, Mine, or Ours: Tax-Related Decision Responsibility of Married Couples", Advances in Taxation (Advances in Taxation, Vol. 21), Emerald Group Publishing Limited, Bingley, pp. 139-172. https://doi.org/10.1108/S1058-749720140000021003
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