Loss Aversion and Tax Evasion: Theory and Evidence
نویسندگان
چکیده
منابع مشابه
Tax evasion and orders of risk aversion *
The classic Allingham and Sandmo’s (Journal of Public Economics, 1 (1972) 323–338) portfolio choice approach to income tax evasion has been increasingly criticised because it requires an ‘excess’ degree of risk aversion to explain the observed rate of tax compliance. In this paper we argue that there may not necessarily be ‘excess risk aversion’; and that the evidence can be explained by the di...
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ژورنال
عنوان ژورنال: Social Science Research Network
سال: 2023
ISSN: ['1556-5068']
DOI: https://doi.org/10.2139/ssrn.4338241