Optimal Income Tax Enforcement under Prospect Theory

Keyphrases

• Tax Enforcement 100%
• Optimal Taxation 100%
• Prospect Theory 100%
• Taxpayers 66%
• Expected Utility Theory 66%
• Decision Theory 33%
• Decision-dependent Uncertainty 33%
• Previous Literature 33%
• Value Function 33%
• Tax Schemes 33%
• Tax System 33%
• Nonincreasing 33%
• Audit Probability 33%
• Reference Income 33%
• Auditing Scheme 33%

Economics, Econometrics and Finance

• Prospect Theory 100%
• Taxation 66%
• Utility Theory 66%
• Tax System 33%
• Decision under Uncertainty 33%