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http://bura.brunel.ac.uk/handle/2438/9527
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DC Field | Value | Language |
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dc.contributor.author | Rablen, MD | - |
dc.date.accessioned | 2014-12-16T14:01:37Z | - |
dc.date.available | 2010-05 | - |
dc.date.available | 2014-12-16T14:01:37Z | - |
dc.date.issued | 2010 | - |
dc.identifier.citation | Public Finance Review, 2010, 38 (3), pp. 282 - 305 | en_US |
dc.identifier.issn | 1091-1421 | - |
dc.identifier.uri | http://pfr.sagepub.com/content/38/3/282 | - |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/9527 | - |
dc.description.abstract | The standard portfolio model of tax evasion with a public good produces the perverse conclusion that when taxpayers perceive the public good to be under-/overprovided, an increase in the tax rate increases/decreases evasion. The author treats taxpayers as thinking in terms of gains and losses relative to an endogenous reference level, which reflects perceived exchange equity between the value of taxes paid and the value of public goods supplied. With these alternative behavioral assumptions, the author overturns the aforementioned result in a direction consistent with the empirical evidence. The author also finds a role for relative income in determining individual responses to a change in the marginal rate of tax. | en_US |
dc.format.extent | 282 - 305 | - |
dc.format.extent | 282 - 305 | - |
dc.language.iso | en | en_US |
dc.publisher | Public Finance Review | en_US |
dc.subject | Exchange equity | en_US |
dc.subject | Tax compliance | en_US |
dc.subject | Reference-dependent utility | en_US |
dc.subject | Prospect theory | en_US |
dc.subject | Relative income | en_US |
dc.title | Tax evasion and exchange equity: a reference-dependent approach | en_US |
dc.type | Article | en_US |
dc.identifier.doi | http://dx.doi.org/10.1177/1091142110367858 | - |
dc.relation.isPartOf | Public Finance Review | - |
dc.relation.isPartOf | Public Finance Review | - |
pubs.issue | 3 | - |
pubs.issue | 3 | - |
pubs.volume | 38 | - |
pubs.volume | 38 | - |
pubs.organisational-data | /Brunel | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences/Dept of Economics and Finance | - |
pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences/Dept of Economics and Finance/Economics and Finance | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/Brunel Business School - URCs and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/Brunel Business School - URCs and Groups/Centre for Research into Entrepreneurship, International Business and Innovation in Emerging Markets | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Brunel Institute for Ageing Studies | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Brunel Institute of Cancer Genetics and Pharmacogenomics | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Health Sciences and Social Care - URCs and Groups/Centre for Systems and Synthetic Biology | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Information Systems, Computing and Mathematics - URCs and Groups | - |
pubs.organisational-data | /Brunel/University Research Centres and Groups/School of Information Systems, Computing and Mathematics - URCs and Groups/Multidisclipary Assessment of Technology Centre for Healthcare (MATCH) | - |
Appears in Collections: | Dept of Economics and Finance Research Papers |
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fulltext.pdf | 174.07 kB | Adobe PDF | View/Open |
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