Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - 2011
The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This … is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can … experimental literature. -- loss aversion ; prospect theory ; tax compliance ; quasi-experiment ; regression kink ; regression …