Zia-Ul-Hassan Khan
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Email
zuhkha@essex.ac.uk -
Location
Colchester Campus
Profile
Qualifications
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Bachelor of Science (Honors): Economics and Politics Lahore University of Management Sciences, Pakistan (2012)
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MSc in Behavioral Economics University of Essex, UK (2015)
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MRes Economics University of Essex, UK (2017)
Research and professional activities
Thesis
Morality and Tax Avoidance: A Rule Utilitarian Framework
One of the profusely expressed arguments against tax avoidance is that it is immoral. The purpose of this paper is to find the relationship between morality and tax avoidance. We use the framework of rule-dependent utility to analyse the relationship between morality and tax avoidance. Traffic light experiment (Kimbrough & Vostroknutov, 2016) is employed to discern rule sensitivity parameter ‘a’ of subjects. Genuine rule following behaviour is used as a proxy for moral behaviour. After the rule-