Prospect theory and tax evasion: A reconsideration of the Yitzhaki Puzzle
Year of publication: |
2013
|
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Authors: | Piolatto, Amedeo ; Rablen, Matthew |
Publisher: |
London : Institute for Fiscal Studies (IFS) |
Subject: | prospect theory | tax evasion | Yitzhaki puzzle | stigma | diminishing sensitivity | reference dependence | endogenous audit probability | endogenous reference level |
Series: | IFS Working Papers ; W13/25 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 10.1920/wp.ifs.2013.1325 [DOI] 766861260 [GVK] hdl:10419/91529 [Handle] RePEc:ifs:ifsewp:13/25 [RePEc] |
Classification: | H26 - Tax Evasion ; D81 - Criteria for Decision-Making under Risk and Uncertainty ; K42 - Illegal Behavior and the Enforcement of Law |
Source: |
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Prospect theory and tax evasion : a reconsideration of the Yitzhaki puzzle
Piolatto, Amedeo, (2013)
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Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle
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