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Working paper
Análisis de sistemas impositivos
José Mª Durán-Cabré, Alejandro Esteller-Moré, Daniel Montolio, Javier Vázquez-Grenno

2024/02: Can teachers influence student perceptions and preferences? Experimental evidence from a taxation course

We explore the impact of university teacher-student interactions on student perceptions of, and preferences with regard to, taxation. Grounded in an experimental framework in which tax practitioners (who are usually hired as adjunct university lecturers) delivered an introductory lecture on an undergraduate tax course, we find that the lectures can impact perceptions, but also preferences if the lecture is of sufficient interest or relevance to engage student attention. Additionally, we find that lectures delivered by practitioners working in the public sector tend to increase student perceptions of tax justice, but that this impact is independent of both the gender of the lecturer and that of the student. However, we deduce the existence of gender bias in evaluating the perceived interest level of lectures. All else being equal, male students typically provide lower ratings for female lecturers, whereas female students tend to give higher ratings for male lecturers.

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