Replication data for: Tax Compliance and Loss Aversion
Principal Investigator(s): View help for Principal Investigator(s) Per Engström; Katarina Nordblom; Henry Ohlsson; Annika Persson
Version: View help for Version V1
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LossReplication_AEJPol_2013_0134 | 10/26/2021 09:53:AM | ||
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Project Citation:
Engström, Per, Nordblom, Katarina, Ohlsson, Henry, and Persson, Annika. Replication data for: Tax Compliance and Loss Aversion. Nashville, TN: American Economic Association [publisher], 2015. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114575V1
Project Description
Summary:
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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. (JEL H24, H26)
Scope of Project
Subject Terms:
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RDD;
Tax compliance;
RKD;
Loss aversion
JEL Classification:
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H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26 Tax Evasion and Avoidance
H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26 Tax Evasion and Avoidance
Geographic Coverage:
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Sweden
Time Period(s):
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2006 – 2006
Universe:
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Full Swedish population
Data Type(s):
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administrative records data
Methodology
Data Source:
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Swedish Tax Agency
Unit(s) of Observation:
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Individuals,
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