Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Economic Behavior & Organization.
Volume (Year): 75 (2010)
Issue (Month): 2 (August)
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Web page: http://www.elsevier.com/locate/jebo
Prospect theory Expected utility theory Tax evasion Optimal taxation Normative versus positive economics Context dependent preferences Liberalism Paternalism;
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