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Imperfect Decision-Making and the Tax Payer Puzzle

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  • Schmidtchen, Dieter
  • Kirstein, Roland

Abstract

Even if the expected punishment on tax evasion is negligible, empirical studies show that actual tax evasion is smaller than rational choice models predict. In addition to this, tax payer do not respond on parameter changes as predicted. Some authors tried to explain this puzzle by assuming "tax morale". Our paper models tax payers as imperfect decision-makers and explains deviations from the optimal solution by making use of a weaker assumption: The imperfect tax payer's decision to deviate from a given rule depends on their competence and on the complexity of their situation. --

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Bibliographic Info

Paper provided by Saarland University, CSLE - Center for the Study of Law and Economics in its series CSLE Discussion Paper Series with number 97-01.

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Date of creation: 1997
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Handle: RePEc:zbw:csledp:9701

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Related research

Keywords: tax compliance; bounded rationality; imperfect decision-making; detection skill; rule-governed behavior;

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Cited by:
  1. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
  2. Benno Torgler, 2003. "Tax Morale, Rule-Governed Behaviour and Trust," Constitutional Political Economy, Springer, vol. 14(2), pages 119-140, June.

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