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Rank-Dependent Utility, Tax Evasion, and Labor Supply

Sammendrag

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.

Om publikasjonen

Forfattere:

Eide, Erling, Kristine von Simson og Steinar Strøm

År:

2011

Tidsskrift:

FinanzArchiv

Serie:

Vitenskapelige tidsskrift

JEL:

C 25, D 12, D 81, H 26, J 22

Nøkkelord:

LABOR SUPPLY; TAX EVASION; RANK-DEPENDENT UTILITY

Prosjekt:

1148 - Skatt og arbeidstilbud fra husholdninger

Lenke:

[DOI] [PDF]