Framing and salience effects in tax evasion decisions : an experiment on underreporting and overdeducting
Year of publication: |
2019
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Authors: | Fochmann, Martin ; Wolf, Nadja |
Published in: |
Journal of economic psychology : research in economic psychology and behavioral economics. - Amsterdam [u.a.] : Elsevier, ISSN 0167-4870, ZDB-ID 865181-4. - Vol. 72.2019, p. 260-277
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Subject: | Tax evasion | Cheating | Prospect theory | Behavioral taxation | Experimental economics | Experiment | Prospect Theory | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Verhaltensökonomik | Behavioral economics |
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