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Analogy and tax problem solving

Author: Marchant, Garry A. INSEAD Area: Accounting and ControlIn: Advances in Taxation, vol. 4, 1992 Language: EnglishDescription: p. 225-246.Type of document: INSEAD ArticleNote: Please ask the Library for this articleAbstract: This paper reports the results of an experiment that examined the use of analogical reasoning in tax problem solving and the extent to which its use is influenced by profesional experience. Fifty experienced tax professionals and 79 tax students participated in the study. Complete and incomplete source analogs were used. Contrary to expectations, the complete-analog treatment had a greater effect on the student subjects than on the professionals. Moreover, expertise did not protect against the misuse of the incomplete analog
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INSEAD Article Doriot Library
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This paper reports the results of an experiment that examined the use of analogical reasoning in tax problem solving and the extent to which its use is influenced by profesional experience. Fifty experienced tax professionals and 79 tax students participated in the study. Complete and incomplete source analogs were used. Contrary to expectations, the complete-analog treatment had a greater effect on the student subjects than on the professionals. Moreover, expertise did not protect against the misuse of the incomplete analog

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