Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis
نویسندگان
چکیده
منابع مشابه
Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis
753 National Tax Journal Vol. LII, No. 4 Abstract While obligatory advance tax payments do not interfere with the taxpayer’s evasion decision under expected utility theory, they do affect the decision to evade under prospect theory. The present paper applies prospect theory to a simple model of tax evasion, exploring the role that advance tax payments may play in enforcing tax laws. The paper d...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 1999
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41789428