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Replication data for: Tax Compliance and Loss Aversion

Resource Type
  • Engström, Per
  • Nordblom, Katarina
  • Ohlsson, Henry
  • Persson, Annika
Publication Date
  • Abstract

    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)
  • Is supplement to
    DOI: 10.1257/pol.20130134 (Text)
  • Engström, Per, Katarina Nordblom, Henry Ohlsson, and Annika Persson. “Tax Compliance and Loss Aversion.” American Economic Journal: Economic Policy 7, no. 4 (November 2015): 132–64.
    • ID: 10.1257/pol.20130134 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Engström, Per; Nordblom, Katarina; Ohlsson, Henry; Persson, Annika (2015): Replication data for: Tax Compliance and Loss Aversion. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.