An experimental analysis of overconfidence in tariff choice
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DOI: 10.1007/s11846-020-00425-w
Abstract: Consumers regularly have to choose between a pay-per-use and a flat-rate option. Due to the increasing number and range of (digital) services, the frequency at which consumers have to make tariff-choice decisions to use these… read more here.
Keywords: choice; overconfidence tariff; tariff choice; flat rate ... See more keywords
Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy
Sign Up to like & getrecommendations! Published in 2022 at "Public Finance Review"
DOI: 10.1177/10911421221125598
Abstract: It is sometimes argued that a flat-rate tax reform can reduce tax noncompliance. The argument is, however, inconsistent with the so-called Yitzhaki’s puzzle of the classical expected utility (EU) model. The latter predicts an increase,… read more here.
Keywords: flat rate; tax evasion; rate tax; tax ... See more keywords