Concepedia

Decision frame and opportunity as determinants of tax cheating

Henry S.J. Robben, Paul A. Webley, Russell H. Weigel, Karl‐Erik Wärneryd, Karyl A. Kinsey, Dick J. Hessing, Francisco Alvira Martín, Henk Elffers, Richard Wahlund, Luk Van Langenhove,

Journal of Economic Psychology · 1990 · 120 citations · 29 references

Concepts

Public AffairsAccountingPublic FinanceTax AccountingTax PolicyTaxationBehavioral Responses To TaxationIncome ShiftingIncome TaxationOptimal TaxationTax EvasionTax IncentivesDistortionary Effects Of TaxesTaxation DistortionTaxpayer Noncompliance Detection

References

29

Prospect Theory: An Analysis of Decision under Risk

Daniel Kahneman, Amos Tversky · Econometrica · 1979 · 47K citations

Business, Decision Sciences, Insurance +17

The Framing of Decisions and the Psychology of Choice

Amos Tversky, Daniel Kahneman · Science · 1981 · 17.3K citations

Management, Behavioral Sciences, Psychology +13

Choices, values, and frames.

Daniel Kahneman, Amos Tversky · American Psychologist · 1984 · 6.5K citations

Business, Decision Sciences, Economics +16

Tax Evasion and Tax Rates: An Analysis of Individual Returns

Charles T. Clotfelter · The Review of Economics and Statistics · 1983 · 995 citations

Public Affairs, Economics, Public Finance +12

FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH

Michael W. Spicer, LEE A. BECKER · National Tax Journal · 1980 · 469 citations

Public Affairs, Public Finance, Social Psychology +8