TAXPAYER BEHAVIOUR

Judicial Decision-Making About Taxes

Are Judges truly impartial if they are from a different ethnic group than the appellant?

Exploring the presence of bias

This issue has also led to academic research which identifies potential sources of bias (primarily demographic).

"I research the extent to which non-demographic biases, such as number biases, influence judges."

Exploring the Presence of Bias

Influential factors other than bias

There may be other influences on judicial decision-making unrelated to biases. For instance, a judge is supposed to apply principles of fairness but might not be influenced the same way by all types of fairness.

Influential factors in Judicial decision making
Which aspects of fairness are most closely associated with favourable outcomes?

My research addresses this sort of question using tax court data.

My research addresses this sort of question using tax court data.