Loss Aversion and Tax Evasion: Theory and Evidence

Author:

Dhami Sanjit,Hajimoladarvish Narges,Mamidi Pavan

Publisher

Elsevier BV

Reference51 articles.

1. Age' gives the self-reported age of subjects. The minimum age is 18, the maximum is 37, mean age is 21.6, median is 20, and the standard deviation is 2.80. 'Gender' is a dummy for gender and takes the value 1 for female and 0 for male. 245/477 subjects (51%) are males and 232/477 subjects (49%) are females (there are 7/477 transgenders/others that are classified as females in the regression). 'Marital' is a dummy for marital status and takes the value 0 for single and 1 otherwise. Since our sample consists of students, most are single 464/477 (97%). 7 subjects are married, 2 subjects are in a domestic relationship, and 4 have indicated 'other' for their marital status. 'Religion' is a dummy for religion. It equals 1 for Hindu subjects and 0 otherwise. The majority of our sample is;Others in the sample subscribe to Islam (4%), Christianity (3%), Jainism (4%), Sikhism (0.8%)

2. %) are graduate students, and 256/477 subjects (54%) are undergraduates. In the supplementary section, we successfully demonstrate the robustness of our results to the following extensions;/477 subjects

3. Parameter-Free Elicitation of Utility and Probability Weighting Functions;M Abdellaoui;Management Science,2000

4. A note on the utility function under prospect theory;A Al-Nowaihi;Economics Letters,2008

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