I'm not sure if there was another paper in '98, but this one in 1995 may be the one being referenced: https://web.archive.org/web/20180506083456/https://pdfs.sema...
Sometimes the software itself may even just be designed that way too. https://thedailywtf.com/articles/Hidden-Tax-Moves
I'm not sure if there was another paper in '98, but this one in 1995 may be the one being referenced: https://web.archive.org/web/20180506083456/https://pdfs.sema...
Sometimes the software itself may even just be designed that way too. https://thedailywtf.com/articles/Hidden-Tax-Moves