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Why do people pay taxes? Prospect theory versus expected utility theory
16 references·16 citing·28 second hopsampled
Why do people pay taxes? Prospect theory versus expected utility theory (2007)Why do people pay taxes? Prospect theory …Choices, Values, and Frames (2013)Choices, Values, and FramesAdvances in Behavioral Economics (2004)Advances in Behavioral Econom…Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…Developments in Non-Expected Utility Theory: The Hunt for a Descriptive Theory of Choice under Risk (2000)Developments in Non-Expected …The Probability Weighting Function (1998)The Probability Weighting Fun…Myopic Loss Aversion and the Equity Premium Puzzle (1995)Myopic Loss Aversion and the …Violations of the betweenness axiom and nonlinearity in probability (1994)Violations of the betweenness…Myopic Loss Aversion and the Equity Premium Puzzle (1993)Myopic Loss Aversion and the …Why do people pay taxes? (1992)Why do people pay taxes?Advances in prospect theory: Cumulative representation of uncertainty (1992)Advances in prospect theory: …The Consumption of Stockholders and Non-Stockholders (1990)The Consumption of Stockholde…Prospect theory: An analysis of decision under risk (1988)Prospect theory: An analysis …Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Tax Evasion and Tax Rates: An…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …Income tax evasion: A theoretical analysis (1974)Income tax evasion: A theoret…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Audits, Audit Effectiveness, and Post-audit Tax Compliance (2020)Audits, Audit Effectiveness, …Tax Compliance and Enforcement (2018)Tax Compliance and EnforcementQuantifying Loss-Averse Tax Manipulation (2017)Quantifying Loss-Averse Tax M…The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan (2016)The Determinants of Tax Moral…Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle (2016)Prospect theory and tax evasi…Novel Multi-criteria Decision-making Approaches Based on Hesitant Fuzzy Sets and Prospect Theory (2016)Novel Multi-criteria Decision…Tax Compliance and Loss Aversion (2015)Tax Compliance and Loss Avers…Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment (2015)Do students behave like real …Behavioral Dynamics of Tax Evasion – A Survey (2014)Behavioral Dynamics of Tax Ev…Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment (2013)Tax Compliance and Enforcemen…Behavioral dynamics of tax evasion – A survey (2013)Behavioral dynamics of tax ev…APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012)APPLICATIONS OF BEHAVIOURAL E…National culture and firm-level tax evasion (2011)National culture and firm-lev…Cheating, emotions, and rationality: an experiment on tax evasion (2010)Cheating, emotions, and ratio…Tax evasion, tax morale and policy maker's effectiveness (2009)Tax evasion, tax morale and p…Using Laboratory Experiments in Public Economics (2007)Using Laboratory Experiments …Status quo bias in decision making (1988)Do Investors Trade Too Much? (1999)Familiarity Breeds Investment (2001)Investor Psychology and Asset Pricing (2001)Judgment under Uncertainty: Heuristics and Biases (1975)Loss Aversion in Riskless Choice: A Reference-Dependent Model (1991)Individual differences in reasoning: Implications for the rationality debate? (2000)A perspective on judgment and choice: Mapping bounded rationality. (2003)The Framing of Decisions and the Psychology of Choice (1981)Framing: Toward Clarification of a Fractured Paradigm (1993)Subjective well-being: Three decades of progress. (1999)Theory of games and economic behavior (2019)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Risk Aversion in the Small and in the Large (1976)On the Shape of the Probability Weighting Function (1999)Risk as feelings. (2001)Risk, Ambiguity, and the Savage Axioms (1961)Exploration and Exploitation in Organizational Learning (1991)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Maps of Bounded Rationality: Psychology for Behavioral Economics (2003)The Grammar of Society (2005)Behavioral Ethics in Organizations: A Review (2006)Time Discounting and Time Preference: A Critical Review (2002)The Adaptive Markets Hypothesis (2004)
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References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 1988Prospect theory: An analysis of decision under risk32,475 cited
  • 1992Advances in prospect theory: Cumulative representation of uncertainty15,457 cited
  • 2013Choices, Values, and Frames5,320 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1995Myopic Loss Aversion and the Equity Premium Puzzle2,486 cited
  • 1998The Probability Weighting Function1,998 cited
  • 2000Developments in Non-Expected Utility Theory: The Hunt for a Descriptive Theory of Choice under Risk1,902 cited
  • 1993Myopic Loss Aversion and the Equity Premium Puzzle1,799 cited
  • 2004Advances in Behavioral Economics1,733 cited
  • 1990The Consumption of Stockholders and Non-Stockholders1,289 cited
  • 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
  • 1974Income tax evasion: A theoretical analysis950 cited
  • 1992Why do people pay taxes?942 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 1994Violations of the betweenness axiom and nonlinearity in probability

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739 cited

Cited by

  • 2010Cheating, emotions, and rationality: an experiment on tax evasion232 cited
  • 2012APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION183 cited
  • 2013Behavioral dynamics of tax evasion – A survey182 cited
  • 2011National culture and firm-level tax evasion159 cited
  • 2009Tax evasion, tax morale and policy maker's effectiveness155 cited
  • 2016Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle154 cited
  • 2014Behavioral Dynamics of Tax Evasion – A Survey114 cited
  • 2017Quantifying Loss-Averse Tax Manipulation106 cited
  • 2016The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan103 cited
  • 2015Tax Compliance and Loss Aversion102 cited
  • 2018Tax Compliance and Enforcement94 cited
  • 2020Audits, Audit Effectiveness, and Post-audit Tax Compliance92 cited
  • 2013Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment89 cited
  • 2015Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment80 cited
  • 2007Using Laboratory Experiments in Public Economics71 cited
  • 2016Novel Multi-criteria Decision-making Approaches Based on Hesitant Fuzzy Sets and Prospect Theory66 cited