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Tax Compliance and Loss Aversion
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics. Department of Economics, University of Gothenburg.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
The Swedish Tax Agency.
2015 (English)In: American Economic Journal: Economic Policy, ISSN 1945-7731, E-ISSN 1945-774X, Vol. 7, no 4, 132-164 p.Article in journal (Refereed) Published
Abstract [en]

We study if taxpayers are loss averse when filing returns. Preliminary deficits might be viewed as losses assuming zero preliminary balances as reference points. Swedish taxpayers can to try to escape such losses by claiming deductions after receiving information about the preliminary balance. Using a regression kink and discontinuity approach, we study data for 3.6 million Swedish taxpayers for 2006. There are strong causal effects of preliminary tax deficits on the probability of claiming deductions. Compliance will increase and auditing costs will be reduced if preliminary taxes are calibrated so that most taxpayers receive refunds.

Place, publisher, year, edition, pages
2015. Vol. 7, no 4, 132-164 p.
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-265558DOI: 10.1257/pol.20130134ISI: 000365635600005OAI: oai:DiVA.org:uu-265558DiVA: diva2:866212
Funder
Riksbankens JubileumsfondSwedish Research Council, 421-2010-1420
Available from: 2015-11-02 Created: 2015-11-02 Last updated: 2017-12-01Bibliographically approved

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Engström, PerNordblom, KatarinaOhlsson, Henry

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