Evasione fiscale: il contributo della Comulative Prospect Theory
Journal title ECONOMIA PUBBLICA
Author/s Roberto Dell'Anno
Publishing Year 2005 Issue 2005/3 Language Italian
Pages 26 P. File size 1811 KB
DOI
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The paper extends the analysis of the tax evasion considering one of the most relevant Non-Expected Utility Theory: the Cumulative Prospect Theory (CPT) proposed by Kahneman and Tversky (1992). Particular attention is paid to compare the traditional results of Allingham - Sandmo's (1972) model with an alternative approach supported by the Behavioural Economics. The theoretical analysis shows that the CPT applied in the context of tax evasion model supplies more reliable, but less definite, policy conclusions. It overcomes some limitations of the orthodox approach moreover the conclusions of the Allingham - Sandmo's analysis become a special case of the model proposed.
Roberto Dell'Anno, Evasione fiscale: il contributo della Comulative Prospect Theory in "ECONOMIA PUBBLICA " 3/2005, pp , DOI: