Reference Point Effects In Taxpayer Decision Making.
通过两个实验检验前景理论中的参考点概念是否适用于纳税人的税务申报决策，发现参考点操纵对激进报税偏好无显著影响，仅当结果明确标注为“收益”或“损失”时才有作用。
Abstract A model of individual choice is an important input into many types of tax research. Prior decision research suggests that risk preferences vary with whether the outcomes involved are framed as gains or losses. Prospect theory explains these effects as shifts in the point of reference from which outcomes are evaluated. Two experiments were performed to assess the applicability of the reference point concept to tax reporting decisions. MBA students served as subjects. Manipulations of two potential reference points did not have a significant effect on the subjects' preferences for aggressive tax return positions. Manipulating the reference point implied by the description of a tax reporting problem also did not have a significant effect, except when the potential outcomes were also explicitly labeled as "gains" or "losses." These results cast doubt on the importance of the reference point concept in tax contexts.