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ArticleMisperception of chance and loss repair: On the dynamics of tax compliance

Boris Maciejovsky2007

Article2007

Misperception of chance and loss repair: On the dynamics of tax compliance

Boris Maciejovsky · Erich M. Kirchler · Herbert Schwarzenberger

113 citations·0/0 files stored·Journal of Economic Psychology

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Taxation and Compliance Studies Decision-Making and Behavioral Economics Experimental Behavioral Economics Studies

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References

1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 1974Judgment under Uncertainty: Heuristics and Biases 1972Income tax evasion: a theoretical analysis 2000Cooperation and Punishment in Public Goods Experiments 1992Why do people pay taxes?2010Rational choice in an uncertain world the psychology of judgment and decision making 2004The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders.

Cited by

2012BEHAVIORAL RESPONSES TO TAXPAYER AUDITS: EVIDENCE FROM RANDOM TAXPAYER INQUIRIES 2021The Dynamic Effects of Tax Audits 2014Measuring and explaining tax evasion: Improving self-reports using the crosswise model 2020Audits, Audit Effectiveness, and Post-audit Tax Compliance 2018Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance 2015Happy taxation: increasing tax compliance through positive rewards?

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Year2007

Typearticle

Published2007-02-26

VenueJournal of Economic Psychology

ISSN-L0167-4870

Languageen

Citations113

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/j.joep.2007.02.002

openalex_workW2000970301

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2013Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?

2012Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance