, agents can either decide rationally according to expected utility theory or intuitively according to case-based decision … theory. Rational decisions are more precise but create higher costs, though these costs may decrease over time. We find that …

payers act according to some non-expected utility theory, and (2) Individual ethical norms and social stigma induce people … subjective probabilities of being penalised according to the rank dependent utility theory, and (2) Tax payers' beliefs about … utility theory. The model explains data 53% better than pure random choices and predicts hours worked in the regular economy …

that are imposed in the evaluation of uncertain scenarios. Imposing all rationality constraints jointly eliminates pure …