期刊名称：Discussion Papers / University of Leicester, Department of Economics
出版年度：2010
卷号：2010
出版社：Leicester
摘要：In a recent, 58 page, paper, Hashimzade, Myles and Tran-Nam (2009) "New Approaches to the Economics of Tax Evasion" survey alternative approaches to tax evasion. Their central conclusion is, in their own words (p. 56): "What they [the non-expected utility models] do not do is change the relationship between the tax rate and the level of evasion." We show that their central conclusion is incorrect. We also show that their representation of our work [(2007) "Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory", Journal of Economic Behavior and Organization, 64: 171-192 ] is highly misleading, and incorrect
