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Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle

Amedeo Piolatto1, Matthew D Rablen2

  • 11Barcelona Economics Institute (IEB), University of Barcelona, c/ J. M. Keynes, 1-11, 08034 Barcelona, Spain.

Theory and Decision
|February 28, 2020
PubMed

Keywords:
Diminishing sensitivityEndogenous reference levelProspect theoryReference dependenceStigmaTax evasionVariable audit probabilityYitzhaki puzzle

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