Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle

DOI10.1007/s11238-016-9581-9zbMath1395.91187OpenAlexW2147403091WikidataQ59602932 ScholiaQ59602932MaRDI QIDQ1707538

Amedeo Piolatto, Matthew D. Rablen

Publication date: 3 April 2018

Published in: Theory and Decision (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/s11238-016-9581-9

zbMATH Keywords

prospect theoryreference dependencetax evasionstigmadiminishing sensitivityendogenous reference levelvariable audit probabilityYitzhaki puzzle

Mathematics Subject Classification ID

Utility theory (91B16)

Related Items

Evolutionary Tax Evasion, Prospect Theory and Heterogeneous Taxpayers ⋮ Evolutionary dynamics of compliance in a two-population game of auditors and taxpayers

Cites Work

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• Unnamed Item

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