Construct · 1 fields · 1 citations

prepayment position effect: a standalone construct

One name. One construct. A landmark on the map.

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Taxation

the finding that taxpayers who owe money at filing evade more than those due a refund, consistent with loss aversion around a zero balance reference point.

In taxation, prepayment position effect refers to the finding that taxpayers who owe money at filing evade more than those due a refund, consistent with loss aversion around a zero balance reference point. This meaning comes from Engström (2015) in American Economic Journal: Economic Policy.[1]

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Nearby constructs

balance4 fields · 5 citationsjingle · one word, four constructs loss aversion3 names · 4 citationsjangle · losses loom larger, across three fields loss2 fields · 3 citationsjingle · one word, two constructs

References

Engström, P., Nordblom, K., Ohlsson, H., & Persson, A. (2015). Tax Compliance and Loss Aversion. American Economic Journal: Economic Policy, 7(4), 132-164. https://doi.org/10.1257/pol.20130134

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