Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory
| Year of publication: |
2010
|
|---|---|
| Authors: | Dhami, Sanjit ; Al-Nowaihi, Ali |
| Published in: |
Journal of Economic Behavior & Organization. - Elsevier, ISSN 0167-2681. - Vol. 75.2010, 2, p. 313-337
|
| Publisher: |
Elsevier |
| Keywords: | Prospect theory Expected utility theory Tax evasion Optimal taxation Normative versus positive economics Context dependent preferences Liberalism Paternalism |