Optimal taxation in the presence of tax evasion : expected utility versus prospect theory
Year of publication: |
2010
|
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Authors: | Dhami, Sanjit S. ; Al-Nowaihi, Ali |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 75.2010, 2, p. 313-337
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Subject: | Einkommensteuer | Income tax | Optimale Besteuerung | Optimal taxation | Steuerflucht | Cross-border tax evasion | Entscheidung unter Unsicherheit | Decision under uncertainty | Entscheidung unter Risiko | Decision under risk | Prospect Theory | Prospect theory | Steuertheorie | Theory of taxation |
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