Rank-Dependent Utility, Tax Evasion, and Labor Supply - 10.1628/001522111X600597 - Mohr Siebeck
Wirtschaftswissenschaft

Erling Eide, Kristine Von Simson, Steinar Strøm

Rank-Dependent Utility, Tax Evasion, and Labor Supply

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 67 () / Heft 3, S. 261-281 (21)

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In a portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies. At least two types of explanation have been suggested as solutions to this puzzle: (1) taxpayers act according to some unexpected utility theory, and (2) individual ethical norms and social stigma induce people not to cheat. Based on Norwegian survey data, we find that a rank-dependent expected-utility model performs better than an expected-utility model and that social norms matter in explaining behavior.
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Erling Eide Keine aktuellen Daten verfügbar.

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