Browsing by Author "Engström, Per"

Now showing items 1-3 of 3

    • Loss evasion and tax aversion 

      Engström, Per; Nordblom, Katarina; Ohlsson, Henry; Persson, Annika (2011-11)
      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 ...

    • Multiple Misbehaving: Loss Averse and Inattentive to Monetary Incentives 

      Engström, Per; Nordblom, Katarina; Stefánsson, Arnaldur (2018-04)
      We study what determines taxpayers’ deduction behavior when filing tax returns. Preliminary deficits might be viewed as losses assuming zero preliminary balance as reference point. Swedish taxpayers may escape these losses ...

    • Nudges and Threats: Soft vs Hard Incentives for Tax Compliance 

      Andersson, Henrik; Engström, Per; Nordblom, Katarina; Wanander, Susanna (2021-02)
      We study what induces delinquent taxpayers to pay their taxes due. We use high quality administrative data from the Swedish Tax Agency. We find a strong effect of the standard enforcement regime: a threat of having the ...