This survey discusses how capital should be taxed in advanced economies. We review the
theoretical optimal tax literature, survey empirical studies on the distribution of capital and …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

This paper contributes to the ongoing methodological debate on context-free versus in-
context presentation of experimental tasks. We report an experiment using the paradigm of a …

This paper experimentally investigates a preference condition for loss aversion in the
framework of cumulative prospect theory (CPT). We propose the concepts of absolute and …

This article reports the findings of several experiments about perceptions of various aspects
of tax-law design. The authors find that people are vulnerable to a wide range of heuristics …

Three studies of attitudes toward tax policies were conducted on the World Wide Web. The
results show several framing and other effects. In penalty aversion, subjects preferred …

This study empirically exams the combination of regret aversion and false reference points
in a residential real estate context. Survey respondents were put in a hypothetical situation …

Five hundred and thirty nine psychology and economics majors took part in a tax
compliance study investigating the influence of detection rates (within subjects); and the …

An irrational strong importance of taxes in an individual's decision-making behavior is one of
the most popular assumptions about the behavioral effects of taxation. However, empirical …

This chapter discusses five topics related to the role and types of needs in justice-related
judgments:(1) Need as a motive, particularly as conceptualized in theories that may …