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

Name File Type Size Last Modified
  LossReplication_AEJPol_2013_0134 10/26/2021 09:53:AM
LICENSE.txt text/plain 14.6 KB 10/12/2019 10:46:PM

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:  View help for Summary 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:  View help for Subject Terms RDD; Tax compliance; RKD; Loss aversion
JEL Classification:  View help for JEL Classification
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H26 Tax Evasion and Avoidance
Geographic Coverage:  View help for Geographic Coverage Sweden
Time Period(s):  View help for Time Period(s) 2006 – 2006
Universe:  View help for Universe Full Swedish population
Data Type(s):  View help for Data Type(s) administrative records data

Methodology

Data Source:  View help for Data Source Swedish Tax Agency
Unit(s) of Observation:  View help for Unit(s) of Observation Individuals,

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Published Versions

V1 [2019-10-13]

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