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Loss evasion and tax aversion
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
The Swedish Tax Agency.
2015 (English)In: American Economic Journal: Economic Policy, Vol. 7, 42 p.132-164 p.Article in journal (Refereed) Published
Abstract [en]

The objective of this paper is to study if taxpayers behave in a loss aversemanner when filing their tax returns. This is important for tax design but alsofor understanding human behavior in general. The predictions of prospecttheory can be contrasted to those of expected utility theory. We use datafor 3.6 million Swedish taxpayers for the income year 2006. Our researchmethod is quasi-experimental using a regression kink and discontinuity approach.We also use an alternative instrumental-variables approach. There isstrong evidence of loss aversion. We estimate the coefficient of loss aversionusing actual behavior and the instrument-variables approach. Our estimate isvery close to the estimates reported in the experimental literature.

Place, publisher, year, edition, pages
2015. Vol. 7, 42 p.132-164 p.
Keyword [en]
loss aversion, prospect theory, tax compliance, quasi-experiment
National Category
Economics
Identifiers
URN: urn:nbn:se:uu:diva-162508OAI: oai:DiVA.org:uu-162508DiVA: diva2:460601
Available from: 2011-12-01 Created: 2011-11-30 Last updated: 2016-03-02Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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