Arbeitspapier
Loss evasion and tax aversion
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-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.
- Sprache
-
Englisch
- Erschienen in
-
Series: Working Paper ; No. 2011:17
- Klassifikation
-
Wirtschaft
Single Equation Models; Single Variables: Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions
Single Equation Models: Single Variables: Instrumental Variables (IV) Estimation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Tax Evasion and Avoidance
- Thema
-
loss aversion
prospect theory
tax compliance
quasi-experiment
regression kink
regression discontinuity
Einkommensteuer
Steuerstrafrecht
Risikoaversion
Prospect Theory
Regression
Instrumentalvariablen-Schätzmethode
Schweden
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Engström, Per
Nordblom, Katarina
Ohlsson, Henry
Persson, Annika
- Ereignis
-
Veröffentlichung
- (wer)
-
Uppsala University, Department of Economics
- (wo)
-
Uppsala
- (wann)
-
2011
- Handle
- URN
-
urn:nbn:se:uu:diva-162508
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Engström, Per
- Nordblom, Katarina
- Ohlsson, Henry
- Persson, Annika
- Uppsala University, Department of Economics
Entstanden
- 2011
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