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首页> 外文期刊>The Singapore economic review >ADVANCE TAX PAYMENT AND TAX EVASION: EXPECTED UTILITY ANALYSIS
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ADVANCE TAX PAYMENT AND TAX EVASION: EXPECTED UTILITY ANALYSIS

机译：提前付款和退税：预期的实用性分析

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摘要

The traditional theoretical analysis of tax evasion fails to explain the empirical finding that declared income decreases with the tax rate. We show that one of the reasons for this result is that many such studies overlook advance tax payments in their analyses. Furthermore, we investigate how advance tax payments influence the extent of tax evasion. We conclude that the influence of advance tax payments on the extent of tax evasion depends on whether an individual's preference is based on expected utility theory or prospect theory.
机译：传统的逃税理论分析无法解释经验性发现，即申报收入随税率而减少。我们表明，导致这一结果的原因之一是许多此类研究在分析中都忽略了预付税款。此外，我们调查预付税款如何影响逃税的程度。我们得出结论，预付税款对逃税程度的影响取决于个人的偏好是基于期望效用理论还是基于前景理论。

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