IDEAS home Printed from https://ideas.repec.org/r/eee/jeborg/v75y2010i2p313-337.html
   My bibliography  Save this item

Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Amedeo Piolatto & Gwenola Trotin, 2016. "Optimal Income Tax Enforcement under Prospect Theory," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(1), pages 29-41, February.
  2. Goerke, Laszlo, 2013. "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 87(C), pages 52-65.
  3. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
  4. Keisuke Morita, 2015. "Advance Tax Payments And Tax Evasion: A Note," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 60(05), pages 1-10, December.
  5. Domenico De Giovanni & Fabio Lamantia & Mario Pezzino, 2018. "Evolutionary Tax Evasion and Optimal Regulation," Economics Discussion Paper Series 1814, Economics, The University of Manchester.
  6. Ciccarone, Giuseppe & Marchetti, Enrico, 2013. "Rational expectations and loss aversion: Potential output and welfare implications," Journal of Economic Behavior & Organization, Elsevier, vol. 86(C), pages 24-36.
  7. Ali al-Nowaihi & Sanjit Dhami, 2010. "Rebuttal of Hashimzade, Myles and Tran-Nam (2009) “New Approaches to the Economics of Tax Evasion”," Discussion Papers in Economics 10/01, Division of Economics, School of Business, University of Leicester.
  8. Özge Dilaver & Robert Calvert Jump & Paul Levine, 2018. "Agent‐Based Macroeconomics And Dynamic Stochastic General Equilibrium Models: Where Do We Go From Here?," Journal of Economic Surveys, Wiley Blackwell, vol. 32(4), pages 1134-1159, September.
  9. Giovanni, Domenico De & Lamantia, Fabio & Pezzino, Mario, 2019. "A behavioral model of evolutionary dynamics and optimal regulation of tax evasion," Structural Change and Economic Dynamics, Elsevier, vol. 50(C), pages 79-89.
  10. Dominika Czyz & Karolina Safarzynska, 2023. "Catastrophic Damages and the Optimal Carbon Tax Under Loss Aversion," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 85(2), pages 303-340, June.
  11. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
  12. Max Gillman & Michal Kejak, 2014. "Tax Evasion, Human Capital, and Productivity-Induced Tax Rate Reduction," Journal of Human Capital, University of Chicago Press, vol. 8(1), pages 42-79.
  13. Dhami, Sanjit & al-Nowaihi, Ali, 2013. "An extension of the Becker proposition to non-expected utility theory," Mathematical Social Sciences, Elsevier, vol. 65(1), pages 10-20.
  14. Ikefuji, Masako & Laeven, Roger J.A. & Magnus, Jan R. & Muris, Chris, 2020. "Expected utility and catastrophic risk in a stochastic economy–climate model," Journal of Econometrics, Elsevier, vol. 214(1), pages 110-129.
  15. Giuseppe Ciccarone & Enrico Marchetti, 2011. "Macroeconomic effects of loss aversion in a signal extraction model," Working Papers in Public Economics 148, Department of Economics and Law, Sapienza University of Roma.
  16. Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2024. "Welfare‐improving tax evasion," Scandinavian Journal of Economics, Wiley Blackwell, vol. 126(1), pages 98-126, January.
  17. Sanjit Dhami & Narges Hajimoladarvish, 2020. "Mental Accounting, Loss Aversion, and Tax Evasion: Theory and Evidence," CESifo Working Paper Series 8606, CESifo.
  18. Daniel Ortega & Carlos Scartascini, 2015. "Don't Blame the Messenger: A Field Experiment on Delivery Methods for Increasing Tax Compliance," IDB Publications (Working Papers) 91741, Inter-American Development Bank.
  19. Heutel, Garth, 2019. "Prospect theory and energy efficiency," Journal of Environmental Economics and Management, Elsevier, vol. 96(C), pages 236-254.
  20. Ortega, Daniel & Scartascini, Carlos, 2015. "Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance," Research Department working papers 821, CAF Development Bank Of Latinamerica.
  21. Becker, Johannes & Hopp, Daniel & Kriebel, Michael, 2020. "Mental accounting of public funds – The flypaper effect in the lab," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 321-336.
  22. Gaetano Lisi, 2023. "Tax evasion, tax reward and the optimal fiscal policy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2023(3), pages 309-327.
  23. Tan, Fangfang & Yim, Andrew, 2010. "Deterrence Effects of Auditing Rules: An Experimental Study," MPRA Paper 27859, University Library of Munich, Germany.
  24. Herrmann, Oliver & Jong-A-Pin, Richard & Schoonbeek, Lambert, 2019. "A prospect-theory model of voter turnout," Journal of Economic Behavior & Organization, Elsevier, vol. 168(C), pages 362-373.
  25. Jochen Bigus, 2015. "Loss Aversion, Audit Risk Judgments, and Auditor Liability," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 581-606, September.
  26. Gwenola Trotin & Amedeo Piolatto, 2011. "Optimal tax enforcement under prospect theory," Working Papers. Serie AD 2011-24, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  27. Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
  28. Sokolovskyi, Dmytro, 2018. "Game-theoretic model of tax evasion: analysis of agents’ interaction and optimization of tax burden," MPRA Paper 86415, University Library of Munich, Germany.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.