Dhami, Sanjit S.; Hajimoladarvish, Narges; Mamidi, Pavan - 2023
We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment … features of source-dependent tax evasion. We provide evidence of the first direct link between subject-specific loss aversion … and tax evasion, which is central to most successful modern theoretical accounts of tax evasion. We provide some evidence …