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|Title:||Loss evasion and tax aversion|
|Organization:||Dept of Economics, University of Gothenburg|
|Series/Report no.:||Working Papers in Economics|
|Abstract:||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 be contrasted to those of expected utility theory. We use data for 3.6 million Swedish taxpayers for the income year 2006. Our research method is quasi-experimental using a regression kink and discontinuity approach. We also use an alternative instrumental-v... more|
|Description:||JEL Codes: C21, C26, D03, H24, H26|
|Appears in Collections:||Working papers|
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