GUPEA >
School of Business, Economics and Law / Handelshögskolan >
Department of Economics / Institutionen för nationalekonomi med statistik >
Working papers >

Loss evasion and tax aversion


Please use this identifier to cite or link to this item: http://hdl.handle.net/2077/28028

Files in This Item:

File Description SizeFormat
gupea_2077_28028_1.pdf471KbAdobe PDF
View/Open
Title: Loss evasion and tax aversion
Authors: Engström, Per
Nordblom, Katarina
Ohlsson, Henry
Persson, Annika
Issue Date: Nov-2011
Extent: 43 pages
Publication type: report
Organization: Dept of Economics, University of Gothenburg
Series/Report no.: Working Papers in Economics
518
Keywords: loss aversion
prospect theory
tax compliance
quasi-experiment
regression kink
regression discontinuity
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
ISSN: 1403-2465
Description: JEL Codes: C21, C26, D03, H24, H26
URI: http://hdl.handle.net/2077/28028
Appears in Collections:Working papers

This item has been viewed 101 times.

 

 

© Göteborgs universitet 2011