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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...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer US
2016
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| 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 |