The Effect of Prepayment Position on Individual Taxpayers' Preferences for Risky Tax-Filing Options.
通过实验研究，发现纳税人在需要补税时比获得退税时更倾向于选择风险更高的报税方式，这违背了预期效用理论。
Abstract The influence of prepayment position (payment due or a refund available) on tax- payers' preferences for risky filing options was investigated in an experimental study. The within-subjects experimental design was based on prospect theory. Experienced taxpayers completed three tax eases with differing prepayment positions and two non-tax cases. The taxpayers' choices evidenced preference reversals that violate axioms of expected utility theory. The taxpayers selected significantly riskier filing positions and reported less income in the payment-due case than in the refund case.