; Entitlements ; Fairness Bias ; Risk ; Framed Tax Experiment … tax rate choices in line with both payoff maximization and other-regarding preferences. Notably, our data is not … manipulating how subjects are assigned to a given level of pre-tax income, we vary the individual entitlements. We find a …

such state-dependent indivisible consumption opportunities influences a person’s risk attitudes. In general, people are not … risk averse anymore even if utility from divisible consumption is concave. I propose a definition of insurance in the … that rule out risk aversion turn out to be the basis of a desire to insure. This calls into question the standard approach …

nature. The existence of such state-dependent indivisible consumption opportunities influences a person's risk attitudes. In … general, people are not risk averse anymore even if utility from divisible consumption is concave. I propose a definition of … same reasons that rule out risk aversion turn out to be the basis of a desire to insure.This calls into question the …

of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position …Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time … affects taxpayer compliance. Prior research has produced mixed results. Then, to spur tax compliance, traditional enforcement …