Trang Bui published in Behavioral Research in Accounting

Tuesday, November 14, 2023

Congratulations to Trang Bui on her recent publication in Behavioral Research in Accounting.

The article titled "In All Fairness: A Meta-Analysis of the Tax Fairness–Tax Compliance Literature" is an interdisciplinary collaboration with Dr. Mary Marshall (The School of Business, Portland State University), Dr. Jonathan Farrar (Lazridis School of Business and Economics, Wilfrid Laurier University), Dr. Dawn W. Massey (Fairfield University), Dr. Linda Thore (Schulich School of Business, York University) and Anita Wu (BDO Canada).

In this article, Trang used meta-analysis to review a variety of tax-fairness-tax compliance literature. They found that distributive fairness has the strongest effect on taxpayers' compliance. Their findings show the importance of ensuring that tax dollars are used in ways that taxpayers value while downplaying the effect of interactional aspects of tax administration. 

Across survey and experimental studies, tax fairness and tax compliance were measured differently. In order to use the standard tools in the meta analysis, Trang had to identify a common measure to transform effect sizes in the literature. The project helped Trang gain experience in meta-analysis and multi-disciplinary and collaborative research.

Congratulations Trang!

A picture of Trang Bui

About Trang Bui

Trang Bui is a fifth-year Ph.D. student at the Department of Statistics and Actuarial Science. She is a student consultant at the Statistical Consulting and Survey Research Unit. Her research areas include experimental design, network-correlated data, and data integration.