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dc.contributor.authorEngström, Per
dc.contributor.authorNordblom, Katarina
dc.contributor.authorOhlsson, Henry
dc.contributor.authorPersson, Annika
dc.date.accessioned2011-11-29T12:39:51Z
dc.date.available2011-11-29T12:39:51Z
dc.date.issued2011-11
dc.identifier.issn1403-2465
dc.identifier.urihttp://hdl.handle.net/2077/28028
dc.descriptionJEL Codes: C21, C26, D03, H24, H26sv
dc.description.abstractThe 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-variables approach. There is strong evidence of loss aversion. We estimate the coefficient of loss aversion using actual behavior and the instrument-variables approach. Our estimate is very close to the estimates reported in the experimental literature.sv
dc.format.extent43 pagessv
dc.language.isoengsv
dc.relation.ispartofseriesWorking Papers in Economicssv
dc.relation.ispartofseries518sv
dc.subjectloss aversionsv
dc.subjectprospect theorysv
dc.subjecttax compliancesv
dc.subjectquasi-experimentsv
dc.subjectregression kinksv
dc.subjectregression discontinuitysv
dc.titleLoss evasion and tax aversionsv
dc.typeTextsv
dc.type.svepreportsv
dc.contributor.organizationDept of Economics, University of Gothenburgsv


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