Tax Evasion, Tax Rates, and Reference Dependence

• 1 January 2004
• journal article
• Published by Mohr Siebeck in FinanzArchiv
• Vol. 60  (3) , 422-445
• https://doi.org/10.1628/0015221042396122

Abstract

Keywords

• EMPIRICAL EVIDENCE
• PROSPECT THEORY
• EXPECTED UTILITY THEORY