What I think and what another person thinks are not independently processed because information about self and others compete for attention and their processing mutually interferes. Measuring these determinants of perspective-taking success, called self-other priority and self-other distinction, enables finer-grained explanations of experimental and individual differences in healthy and clinical populations.
Bukowski, H. (2023). Self-other distinction and Self-other priority in perspective taking. International Convention of Psychological Science (ICPS) 2023, Brussels. https://hdl.handle.net/2078.5/238728