Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle.
Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle.
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前景理论和逃税：对伊扎基难题的重新思考。
DOI：
10.1007/s11238-016-9581-9
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发表时间：
2017
影响因子：
0.8
通讯作者：
Piolatto A
中科院分区：
文献类型：
--
作者：
Piolatto A
逃税的标准预期效用(EUT)模型预测，逃税正在降低边际税率(伊扎基之谜)。最近的文献表明，结合前景理论(PT)确实推翻了这个难题，但没有推翻。在嵌套PT和EUT偏好的一般环境中，我们提供了PT元素如何影响谜题的详细研究。PT并不总是颠倒谜题，因此我们给出并解释了何时颠倒和何时不颠倒的条件。当考虑到污名和/或可变审计概率时，PT以与EUT相同的方式和相同的限制颠倒难题，如果同等扩大的话。
The standard expected utility (EUT) model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). Recent literature shows cases in which incorporating prospect theory (PT) does and does not overturn the Puzzle. In a general environment that nests both PT and EUT preferences, we provide a detailed study of how the elements of PT affect the Puzzle. PT does not always reverse the Puzzle, hence we give and interpret conditions for when it does and does not. When allowing for stigma and/or variable audit probability, PT reverses the Puzzle in the same way and with the same limitations as does EUT, if equally augmented.