{"id":"https://openalex.org/W1987612413","doi":"https://doi.org/10.2308/jata.1999.21.2.55","title":"Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments","display_name":"Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments","publication_year":1999,"publication_date":"1999-09-01","ids":{"openalex":"https://openalex.org/W1987612413","doi":"https://doi.org/10.2308/jata.1999.21.2.55","mag":"1987612413"},"language":"en","primary_location":{"id":"doi:10.2308/jata.1999.21.2.55","doi":"https://doi.org/10.2308/jata.1999.21.2.55","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jata.1999.21.2.55","pdf_url":null,"source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the American Taxation Association","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=176228","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061719030","display_name":"Benjamin C. Ayers","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165733156","display_name":"University of Georgia","ror":"https://ror.org/00te3t702","country_code":"US","type":"education","lineage":["https://openalex.org/I165733156"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Benjamin C. Ayers","raw_affiliation_strings":["University of Georgia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Georgia","institution_ids":["https://openalex.org/I165733156"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000189437","display_name":"Steven J. Kachelmeier","orcid":"https://orcid.org/0000-0001-5256-4156","observed_orcids":["https://orcid.org/0000-0001-5256-4156"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Steven J. Kachelmeier","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5066991014","display_name":"John R. C. Robinson","orcid":"https://orcid.org/0000-0002-5459-927X","observed_orcids":["https://orcid.org/0000-0002-5459-927X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John R. Robinson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.1835,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.58271605,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"21","issue":"2","first_page":"55","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.5346999764442444,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.5346999764442444,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.23109999299049377,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.13429999351501465,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-overpayment","display_name":"tax overpayment","score":0.6499999761581421},{"id":"https://openalex.org/keywords/taxpayer-preferences","display_name":"taxpayer preferences","score":0.7450000047683716},{"id":"https://openalex.org/keywords/withholding-tax","display_name":"withholding tax","score":0.5680000185966492},{"id":"https://openalex.org/keywords/estimated-tax-payments","display_name":"estimated tax payments","score":0.8259999752044678},{"id":"https://openalex.org/keywords/taxpayer-experience","display_name":"taxpayer experience","score":0.8119999766349792},{"id":"https://openalex.org/keywords/intertemporal-choice","display_name":"intertemporal choice","score":0.9459999799728394},{"id":"https://openalex.org/keywords/time-value-of-money","display_name":"time value of money","score":0.9300000071525574},{"id":"https://openalex.org/keywords/behavioral-economics","display_name":"behavioral economics","score":0.4749999940395355}],"concepts":[{"id":"https://openalex.org/C2776957806","wikidata":"https://www.wikidata.org/wiki/Q4895105","display_name":"Interim","level":2,"score":0.8968727588653564},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6983314752578735},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.6841354370117188},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.57365483045578},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.47252872586250305},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4595339298248291},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4576640725135803},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4559488892555237},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.44539573788642883},{"id":"https://openalex.org/C2777834853","wikidata":"https://www.wikidata.org/wiki/Q96776939","display_name":"Liability","level":2,"score":0.42151299118995667},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4073564410209656},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.33857861161231995},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.29520750045776367},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.24814289808273315},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1475900113582611},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.09427845478057861},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0914188027381897},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/jata.1999.21.2.55","doi":"https://doi.org/10.2308/jata.1999.21.2.55","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jata.1999.21.2.55","pdf_url":null,"source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the American Taxation Association","raw_type":"journal-article"},{"id":"mag:3122647257","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=176228","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3122647257","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=176228","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2774403537","https://openalex.org/W2177703734","https://openalex.org/W3123629657","https://openalex.org/W1982183633","https://openalex.org/W7099206020","https://openalex.org/W7164655960","https://openalex.org/W7095475970","https://openalex.org/W7097360196","https://openalex.org/W2274964072","https://openalex.org/W2028171077"],"abstract_inverted_index":{"U.S.":[0],"taxpayers":[1,46],"remit":[2],"substantial":[3],"interim":[4,24,91],"tax":[5,25,81],"overpayments.":[6],"This":[7],"study":[8],"uses":[9],"a":[10,58,64,137],"case-based":[11],"experiment":[12],"with":[13,77,98,123],"162":[14],"experienced":[15],"M.B.A.-student":[16],"volunteers":[17],"to":[18,60,87,104,136],"investigate":[19],"taxpayer":[20,99],"preferences":[21],"for":[22,51],"excess":[23],"remittances":[26],"in":[27],"the":[28,52,72,79,85],"absence":[29],"of":[30,39,74,117,141],"default":[31],"withholding":[32,110],"rules,":[33],"transaction":[34],"costs,":[35],"and":[36],"other":[37],"sources":[38],"complexity.":[40],"Findings":[41,120],"indicate":[42,57],"that":[43,71,94,126],"even":[44],"if":[45],"are":[47,102,107,121],"given":[48],"full":[49],"discretion":[50],"amounts":[53],"paid,":[54],"43":[55],"percent":[56],"preference":[59],"pay":[61],"more":[62],"than":[63],"known":[65],"minimum":[66],"amount.":[67],"Further":[68],"analysis":[69],"indicates":[70],"degree":[73],"uncertainty":[75],"associated":[76],"estimating":[78],"current-year":[80],"liability":[82],"significantly":[83],"increases":[84],"propensity":[86],"overpay":[88],"on":[89],"an":[90],"basis,":[92],"but":[93],"this":[95],"effect":[96],"diminishes":[97],"experience.":[100],"Preferences":[101],"robust":[103],"whether":[105],"taxes":[106],"remitted":[108],"as":[109,114],"from":[111],"wages":[112],"or":[113],"direct":[115],"payments":[116],"estimated":[118],"taxes.":[119],"consistent":[122],"behavioral":[124],"theories":[125],"explain":[127],"why":[128],"individuals'":[129],"intertemporal":[130],"choices":[131],"may":[132],"not":[133],"strictly":[134],"adhere":[135],"positive":[138],"time":[139],"value":[140],"money.":[142]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
