Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
971464 | The Journal of Socio-Economics | 2006 | 23 Pages |
Abstract
This paper investigates, from an experimental perspective, tax payer behaviour, specifically focusing on three main topics related to tax evasion. First analysed are the effects of a repetitive dynamic choice process on subjects’ attitude towards risk. Second, the effects of psychological moral constraints on taxpayer behaviour are examined. Finally the effect of context upon behaviour is analysed. The results from eight experiments confirm the importance of the psychological factors in determining taxpayer behaviour and show the complex dynamics that agents activate in order to cope with risk.
Keywords
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Luigi Mittone,