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Why do people pay taxes? Prospect theory versus expected utility theory · Study

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ArticleWhy do people pay taxes? Prospect theory versus expected utility theory

Sanjit Dhami2007

OA

Articlegreen2007

Why do people pay taxes? Prospect theory versus expected utility theory

Sanjit Dhami · Ali al‐Nowaihi

274 citations·0/0 files stored·Journal of Economic Behavior & Organization

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Taxation and Compliance Studies Economic and Fiscal Studies Decision-Making and Behavioral Economics

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References

1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 1992Advances in prospect theory: Cumulative representation of uncertainty 2013Choices, Values, and Frames 1972Income tax evasion: a theoretical analysis 1995Myopic Loss Aversion and the Equity Premium Puzzle 1998The Probability Weighting Function 2000Developments in Non-Expected Utility Theory: The Hunt for a Descriptive Theory of Choice under Risk

Cited by

2010Cheating, emotions, and rationality: an experiment on tax evasion 2012APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION 2013Behavioral dynamics of tax evasion – A survey 2011National culture and firm-level tax evasion 2009Tax evasion, tax morale and policy maker's effectiveness 2016Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle

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2012APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASIONarticle · 12 shared references 2016Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzlearticle · 12 shared references 2008On probabilities and loss aversionarticle · 11 shared references 2007Tax evasion and social interactionsarticle · 10 shared references 2012Probability and Risk: Foundations and Economic Implications of Probability-Dependent Risk Preferencesreview · 10 shared references 2005Testing Prospect Theories Using Probability Tradeoff Consistencyarticle · 10 shared references

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Year2007

Typearticle

Published2007-03-21

VenueJournal of Economic Behavior & Organization

ISSN-L0167-2681

Languageen

Citations274

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/j.jebo.2006.08.006

openalex_workW2071494450

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2014

Behavioral Dynamics of Tax Evasion – A Survey

2017Quantifying Loss-Averse Tax Manipulation