Cargando…

Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle

The standard expected utility (EUT) model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). Recent literature shows cases in which incorporating prospect theory (PT) does and does not overturn the Puzzle. In a general environment that nests both PT an...

Descripción completa

Detalles Bibliográficos
Autores principales: Piolatto, Amedeo, Rablen, Matthew D.
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer US 2016
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7010380/
https://www.ncbi.nlm.nih.gov/pubmed/32103844
http://dx.doi.org/10.1007/s11238-016-9581-9