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Salience and Loss Aversion among Taxpayers
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2019 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

In this paper, I evaluate whether salience induces loss aversion among taxpayers. Using annual register data from 2013-2017 for taxpayers reporting tradable securities, E-filing taxpayers are shown to exhibit bunching on the surplus side of the zero final tax balance. A corresponding excess mass is not found for paper filers. Considering previous evidence and theoretical predictions, this points in the direction of loss aversion induced by salience in the E-filing service. Further, the E-filing service reduces capital gains of taxpayers by on average 24%. However, this paper cannot clearly identify whether E-filers use manipulation of capital reports to evade taxes. The decrease in capital gains can to a negligible extent be attributed to assistance by the E-filing service in reducing suboptimal choice in the calculation of buying prices, resulting in legal reductions of capital gains.

Place, publisher, year, edition, pages
2019. , p. 34
National Category
Economics
Identifiers
URN: urn:nbn:se:uu:diva-388568OAI: oai:DiVA.org:uu-388568DiVA, id: diva2:1333917
Subject / course
Economics
Educational program
Master Programme in Economics
Supervisors
Available from: 2019-07-02 Created: 2019-07-02 Last updated: 2019-07-02Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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  • de-DE
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Output format
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