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This chapter investigates the nature of tax preparers’ confidence, as well as how the introduction of a tax decision support system (TDSS) affects tax preparers’ confidence…
Abstract
This chapter investigates the nature of tax preparers’ confidence, as well as how the introduction of a tax decision support system (TDSS) affects tax preparers’ confidence levels. Psychological theories of confidence (e.g., Einhorn & Hogarth, 1978) are drawn upon to develop predictions regarding the role of process (ex ante) and outcome (ex post) confidence in tax return preparation. An experimental methodology is used with 114 inexperienced and experienced participants who prepare an individual income tax return manually or with tax preparation software (a TDSS). Less-experienced tax preparers have lower levels of ex-ante confidence and are more likely to be overconfident in the accuracy of their performance. Furthermore, when examining only the participants who made errors in their tax return preparation task, those that prepare the return with the TDSS are significantly more likely to be overconfident in their performance. These results support the predictions of Noga and Arnold (2002) and suggest that inexperienced users’ over-reliance on a TDSS (Masselli, Ricketts, Arnold, & Sutton, 2002) may be due to individuals’ overconfidence in the accuracy of their performance with the software.
Jeffrey C. Wayman, Vincent Cho, Jo Beth Jimerson and Virginia W. Snodgrass Rangel
The effective use of student data has gained increasing attention in the past 10 years. Although district leaders would like to support data use and improvement, exactly how to go…
Abstract
The effective use of student data has gained increasing attention in the past 10 years. Although district leaders would like to support data use and improvement, exactly how to go about such work systemically is often unclear. Accordingly, the aim of this chapter is to illuminate the inner workings of data use throughout a mid-sized school district. In doing so, we highlight issues in how data were used and supported, and provide discussion about how districts such as this one may improve data use throughout the district.
Gonzalo Maldonado-Guzmán, Jose Arturo Garza-Reyes and Lizeth Itziguery Solano-Romo
We test the determinacy properties of the standard and financial-sector-augmented Taylor rules in a new Keynesian model with a presence of banking activities. We extend the basic…
Abstract
We test the determinacy properties of the standard and financial-sector-augmented Taylor rules in a new Keynesian model with a presence of banking activities. We extend the basic fully rational environment to the setting with heterogeneous expectations. We observe that the benefits from extra financial targeting are limited. Financial targeting, if well designed, can compensate for the improper output-gap targeting through the financial-production channel. The analysis demonstrates however possible threats resulting from the misspecification of the augmented rule. A determinate mix of output-gap and inflation weights can turn indeterminate if compensated by too extreme financial targeting. The results are robust to the presence of heterogeneous expectations.
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Abdelkebir Sahid, Yassine Maleh and Mustapha Belaissaoui