Eide, Erling; Simson, Kristine von; Strøm, Steinar - 2010
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what … 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 …