Prospect theory and tax evasion : a reconsideration of the Yitzhaki puzzle
Year of publication: |
April 2017
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Authors: | Piolatto, Amedeo ; Rablen, Matthew D. |
Published in: |
Theory and decision : an international journal for multidisciplinary advances in decision science. - Dordrecht [u.a.] : Springer, ISSN 0040-5833, ZDB-ID 189247-2. - Vol. 82.2017, 4, p. 543-565
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Subject: | Prospect theory | Tax evasion | Yitzhaki puzzle | Stigma | Diminishing sensitivity | Reference dependence | Variable audit probability | Endogenous reference level | Prospect Theory | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion | Risikoaversion | Risk aversion |
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