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Behavioral Consequences of Optimal Tax Structure – Empirical Analysis
Behavioral experiments Experimental economics Hidden tax
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2016/1/26
The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” eff...
Farm Household Production Theories: A Review of “Institutional” and “Behavioral” Responses
Farm Household Production Theories Institutional Behavioral
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2009/9/1
This paper reviews major lines of theoretical and empirical research
on farm household production choices in developing countries. It provides a
wide-ranging literature review of different microeco...
Penalty Structure and Individual Tax Evasion: an Approach of Behavioral Public Finance
Tax Evasion Individual Income Tax Prospect Theory Penalty Structure Behavioral Public Finance
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2010/10/20
China is encountering grave individual tax evasion problem since the new filing system taking effect in 2007. The traditional Allingham and Sandmo (A-S) model illustrates tenuous credibility in explai...