Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory

al-Nowaihi, 2006, A simple derivation of Prelec’s probability weighting function, Journal of Mathematical Psychology, 50, 521, 10.1016/j.jmp.2006.07.006

al-Nowaihi, 2007, Preference homogeneity and the power function in prospect theory, Economics Letters, 99, 337, 10.1016/j.econlet.2007.08.004

Allingham, 1972, Income tax evasion: a theoretical analysis, Journal of Public Economics, 1, 323, 10.1016/0047-2727(72)90010-2

Alm, 1992, Why do people pay taxes?, Journal of Public Economics, 48, 21, 10.1016/0047-2727(92)90040-M

Americans for Fair Taxation The fair tax, tax evasion, and the underground economy. http://www.fairtax.org/impact/evade24.html.

Andreoni, 1998, Tax compliance, Journal of Economic Literature, 36, 818

Baldry, 1987, Income tax evasion and the tax schedule: some experimental results, Public Finance, 42, 355

Becker, 1968, Crime and punishment: an economic approach, Journal of Political Economy, 76, 169, 10.1086/259394

Benjamin, Daniel J., Laibson, David I., 2003. Good policies for bad governments: behavioral political economy. Available at SSRN: http://ssrn.com/abstract=696361.

Bernasconi, 1998, Tax evasion and orders of risk aversion, Journal of Public Economics, 67, 123, 10.1016/S0047-2727(97)00051-0

Bernasconi, 2004, Tax evasion, tax rates and reference dependence, FinanzArchiv, 60, 422, 10.1628/0015221042396122

Besley, 1992, Understanding welfare stigma: taxpayer resentment and statistical discrimination, Journal of Public Economics, 48, 165, 10.1016/0047-2727(92)90025-B

Bewley, 1999

Boadway, 1994, Towards a theory of direct–indirect tax mix, Journal of Public Economics, 55, 71, 10.1016/0047-2727(94)90081-7

Boadway, 1984

Brooks, N., 2001. Key issues in income tax: challenges of tax administration and compliance. In: Paper Presented at the 2001 Tax Conference of the Asian Development Bank.

Brown, 1990, Testing the minimax hypothesis: a reexamination of O’Neill’s game experiment, Econometrica, 58, 1065, 10.2307/2938300

Camerer, 2003, Regulation for conservatives: behavioral economics and the case for asymmetric paternalism, University of Pennsylvania Law Review, 151, 1254, 10.2307/3312889

Camerer, 2004

Chandar, 1998, A general characterization of optimal income tax enforcement, Review of Economic Studies, 65, 165, 10.1111/1467-937X.00040

Clotfelter, 1983, Tax evasion and tax rates: an analysis of individual returns, Review of Economics and Statistics, 65, 363, 10.2307/1924181

Cowell, 2000, Measurement of inequality, 87, 10.1016/S1574-0056(00)80005-6

Cremer, 1993, Tax evasion and optimal commodity taxation, Journal of Public Economics, 50, 261, 10.1016/0047-2727(93)90052-U

Cremer, 1996, Tax evasion and optimal general income tax, Journal of Public Economics, 60, 235, 10.1016/0047-2727(95)01525-6

D’Aspremont, 1977, Equity and the informational basis of social choice, Review of Economic Studies, 46, 199, 10.2307/2297061

Dhami, 2007, Why do people pay taxes? Prospect theory versus expected utility theory, Journal of Economic Behavior and Organization, 64, 171, 10.1016/j.jebo.2006.08.006

Eide, 2001

Elffers, 1997, Influencing the prospects of tax evasion, Journal of Economic Psychology, 18, 289, 10.1016/S0167-4870(97)00009-3

Feinstein, 1991, An econometric analysis of income tax evasion and its detection, RAND Journal of Economics, 22, 14, 10.2307/2601005

Friedland, 1978, A simulation study of income tax evasion, Journal of Public Economics, 10, 107, 10.1016/0047-2727(78)90008-7

Gordon, 1989, Individual morality and reputation costs as deterrents to tax evasion, European Economic Review, 33, 797, 10.1016/0014-2921(89)90026-3

Graetz, 2001, The economics of tax compliance: fact and fantasy, National Tax Journal, 38, 355, 10.1086/NTJ41792032

Harsanyi, 1953, Cardinal utility in welfare economics and in the theory of risk-taking, Journal of Political Economy, 61, 434, 10.1086/257416

Harsanyi, 1955, Cardinal welfare, individualistic ethics and interpersonal comparisons of utility, Journal of Political Economy, 73, 309, 10.1086/257678

Harsanyi, 1975, Can the maximin principle serve as a basis for morality? A critique of John Rawls’ Theory, The American Political Science Review, 69, 594, 10.2307/1959090

Jolls, 1998, A behavioral approach to law and economics, Stanford Law Review, 50, 1471, 10.2307/1229304

Kahneman, 1979, Prospect theory: an analysis of decision under risk, Econometrica, 47, 263, 10.2307/1914185

2000

Killingworth, 1986, Female labor supply: a survey, 103, 10.1016/S1573-4463(86)01005-2

Laurin, A., 2006. International tax burdens: single individuals with or without children. PRB 05-107E. Library of Parliament—Parliamentary Information and Research Service.

2000

Luce, 2001, Reduction invariance and Prelec’s weighting functions, Journal of Mathematical Psychology, 45, 167, 10.1006/jmps.1999.1301

Mankiw, 1991, The consumption of stockholders and non stockholders, Journal of Financial Economics, 29, 97, 10.1016/0304-405X(91)90015-C

Marhuenda, 1997, Tax enforcement problems, Scandinavian Journal of Economics, 99, 61, 10.1111/1467-9442.00047

Mas-Colell, 1995

Maskin, 1978, A theorem on utilitarianism, Review of Economic Studies, 45, 93, 10.2307/2297086

O’Donoghue, 2003, Studying optimal paternalism, illustrated by a model of sin taxe, American Economic Review Papers and Proceedings, 93, 186, 10.1257/000282803321947029

Omer, 2003, Near-zero taxable income reporting by nonprofit organizations, Journal of the American Taxation Association, 25, 19, 10.2308/jata.2003.25.2.19

Pencavel, 1986, Labor supply of men: a survey, 3, 10.1016/S1573-4463(86)01004-0

Prelec, 1998, The probability weighting function, Econometrica, 60, 497, 10.2307/2998573

Pudney, 2000, Income tax evasion: an experimental approach, 267

Pudney, S.E., Hernandez, M., Hancock, R., 2002. The welfare cost of means-testing: pensioner participation in income support. Discussion Papers in Economics 03/2, Department of Economics, University of Leicester.

Quattrone, 1988, Contrasting rational and psychological analyses of political choice, American Political Science Review, 82, 719, 10.2307/1962487

Quiggin, 1993

Reinganum, 1985, Income tax compliance in a principal-agent framework, Journal of Public Economics, 26, 1, 10.1016/0047-2727(85)90035-0

Richter, 2005, Trading off tax distortion and tax evasion, Journal of Public Economic Theory, 7, 361, 10.1111/j.1467-9779.2005.00208.x

Ryu, 2001, Parametric approximations of the Lorenz curve, 291

Rubinstein, 2005, Comments on behavioral economics, 246

Sefton, 1996, Abreu-Matsushima mechanisms: experimental evidence, Games and Economic Behavior, 16, 280, 10.1006/game.1996.0087

Shachat, 2002, Mixed strategy play and the minimax hypothesis, Journal of Economic Theory, 104, 189, 10.1006/jeth.2001.2915

Skinner, 1985, An economic perspective on tax evasion, National Tax Journal, 38, 345, 10.1086/NTJ41792031

Slemrod, 2007, Cheating ourselves: the economics of tax evasion, Journal of Economic Perspectives, 21, 25, 10.1257/jep.21.1.25

Slemrod, 2002, Tax avoidance evasion and administration, 1423, 10.1016/S1573-4420(02)80026-X

Tversky, 1986, Rational choice and the framing of decisions, The Journal of Business, 59, 252, 10.1086/296365

Tversky, 1992, Advances in prospect theory: cumulative representation of uncertainty, Journal of Risk and Uncertainty, 5, 297, 10.1007/BF00122574

Yaniv, 1999, Tax compliance and advance tax payments: a prospect theory analysis, National Tax Journal, 52, 753, 10.1086/NTJ41789428

Yitzhaki, 1974, A note on income tax evasion: a theoretical analysis, Journal of Public Economics, 3, 201, 10.1016/0047-2727(74)90037-1