Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data
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More about this item
Keywords
loss aversion; framing; tax avoidance; nonbusiness tax;All these keywords.
JEL classification:
- D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-CBE-2020-10-19 (Cognitive and Behavioural Economics)
- NEP-EUR-2020-10-19 (Microeconomic European Issues)
- NEP-IUE-2020-10-19 (Informal and Underground Economics)
- NEP-PUB-2020-10-19 (Public Finance)
- NEP-UPT-2020-10-19 (Utility Models and Prospect Theory)
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