Tax Evasion, Tax Rates, and Reference Dependence
Using cumulative prospect theory as a notable example of reference-dependent preference, we revisit the basic portfolio model of tax evasion. We show that some controversial implications of the standard expected-utility theory, including that of a negative relationship between tax rates and evaded income, can be corrected in a direction more consistent with intuition and empirical evidence.
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Volume (Year): 60 (2004)
Issue (Month): 3 (September)
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