Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?
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DOI: 10.1016/j.joep.2013.01.005
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- James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
- Gwenola Trotin, 2012. "Solving the Yitzhaki Paradox," AMSE Working Papers 1238, Aix-Marseille School of Economics, France.
- Fochmann, Martin & Wolf, Nadja, 2015. "Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting," arqus Discussion Papers in Quantitative Tax Research 186, arqus - Arbeitskreis Quantitative Steuerlehre.
More about this item
Keywords
Tax evasion; Prospect theory; Adaptation;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
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