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首页> 外文期刊>Journal of Economic Psychology >Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?
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Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?

机译：参考依存偏好，享乐适应和逃税：税收负担重要吗？

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摘要

We study the effects of the tax burden on tax evasion both theoretically and experimentally. We develop a theoretical framework of tax evasion decisions that is based on two behavioral assumptions: (1) taxpayers are endowed with reference dependent preferences that are subject to hedonic adaptation and (2) in making their choices, taxpayers are affected by ethical concerns. The model generates new predictions on how a change in the tax rate affects the decision to evade taxes. Contrary to the classical expected utility theory, but in line with previous applications of reference dependent preferences to taxpayers' decisions, an increase in the tax rate increases tax evasion. Moreover, as taxpayers adapt to the new legal tax rate, the decision to evade taxes becomes independent of the tax rate. We present results from a laboratory experiment that support the main predictions of the model.
机译：我们在理论和实验上研究了税收负担对逃税的影响。我们基于两个行为假设建立了逃税决策的理论框架：（1）纳税人被赋予享乐主义适应性的参考依赖偏好;（2）做出选择时，纳税人受到道德关注。该模型生成有关税率变化如何影响逃税决定的新预测。与经典的预期效用理论相反，但与先前将参考依赖偏好应用于纳税人决策的应用相一致，税率的提高会增加逃税行为。此外，随着纳税人适应新的法定税率，逃税的决定变得独立于税率。我们目前的实验室实验结果支持该模型的主要预测。

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  • 来源
    《Journal of Economic Psychology》 |2014年第2期|103-118|共16页
  • 作者

    Michele Bernasconi; Luca Corazzini; Raffaello Seri;

  • 作者单位

    Department of Economics, University of Venice, Ca' Foscari, San Giobbe, Cannaregio, 873, Venezia 30121, Italy;

    Department of Economics and Management 'Marco Fanno', via del Santo, 33, 35123 Padova, Italy,ISLA, Bocconi University, via Roentgen, 1, Milan 20136, Italy;

    Department of Economics, University of Insubria, via Monte Generoso, 71, Varese 21100, Italy;

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  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    Tax evasion; Prospect theory; Adaptation;

    机译：逃税;前景理论;适应;

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