Dr Matthew Rablen

Matthew Rablen 170x250

Reader in Economics

Room 406
9 Mappin Street
S1 4DT, UK

Tel: +44 (0)114 222 9654
Email: m.rablen@sheffield.ac.uk


Matthew is a former government economist, where he advised on issues relating to tax compliance and savings tax policy. He graduated with first class honours from the University of Nottingham and attained his PhD at the University of Warwick. He has previously held positions at Brunel University London and University of Westminster.

Matthew is a member of the Tax Administration Research Centre which is a jointly funded ESRC/HMRC centre that brings together tax researchers and practitioners working in tax authorities. He is also a member of CESifo and IZA.

Research Summary and PhD Student Supervision

Matthew's research is in public economics and behavioural economics. He focuses on four inter-related areas: understanding the determinants of tax compliance, the link between economic quantities and subjective happiness, explaining decision-making under risk with models of behavioural economics, and designing voting systems for international institutions. Currently he is exploring the role of social networks on compliance behaviour, the role of relative income in the utility function, and the reform of the UN Security Council.

Matthew supervises PhD students interested in microeconomic theory and behavioural economics.


Matthew has teaching experience across a wide range of areas in economics and finance. He encourages critical thinking, and asks students to challenge their perceptions and understanding.

Journal articles

Rablen, M. D., & Gamannossi degl'Innocenti, D. (2016). Income tax avoidance and evasion: A narrow bracketing approach. Public Finance Review. doi:10.1177/1091142116676362 (full text)

Rablen, M. D., & Piolatto, A. (2017). Prospect theory and tax evasion: A reconsideration of the Yitzhaki puzzle. Theory and Decision. 82(4), 543-565. doi:10.1007/s11238-016-9581-9 (full text)

Rablen, M. D. & Gould, M. (2016). Equitable representation in councils: Theory and an application to the United Nations Security Council. Public Choice, 169(1-2), 19-51. doi:10.1007/s11127-016-0368-x (full text)

Rablen, M. D., Hashimzade, N., & Myles, G. D. (2016). Predictive Analytics and the Targeting of Audits. Journal of Economic Behavior and Organization, 124(1), 130-145. doi:10.1016/j.jebo.2015.11.009 (full text)

Rablen, M. D., Hashimzade, N., Myles, G. D., & Page, F. (2015). The use of agent-based modelling to investigate tax compliance. Economics of Governance, 16(2), 143-164. doi:10.1007/s10101-014-0151-8 (full text)

Rablen, M. D. & Bennett, J. (2015). Self-employment, wage employment and informality in a developing economy. Oxford Economic Papers, 67(2), 227-244. doi:10.1093/oep/gpu047 (full text)

Rablen, M. D., Dreher, A., Gould, M., & Vreeland, J. R. (2014). The determinants of election to the United Nations Security Council. Public Choice , 158(1-2), 51-83. doi:10.1007/s11127-013-0096-4 (full text)

Rablen, M. D. (2014). Audit probability versus effectiveness: The Beckerian approach revisited. Journal of Public Economic Theory, 16(2), 322-342. doi:10.1111/jpet.12062 (full text)

Rablen, M. D., Hashimzade, N., Myles, G. D., & Page, F. (2014). Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance. Journal of Economic Psychology, 40, 134-146. doi:10.1016/j.joep.2012.09.002 (full text)

Rablen, M. D. (2013). Divergence in credit ratings. Finance Research Letters, 10(1), 12-16. doi:10.1016/j.frl.2012.11.001 (full text)

Rablen, M. D., Bennett, J. & Gould, M. (2012). Risk attitudes and informal employment in a developing economy. IZA Journal of Development and Migration, 1(December 2012). doi:10.1186/2193-9020-1-5 (full text)

Rablen, M. D. (2012). The promotion of local wellbeing: A primer for policymakers. Local Economy, 27(3), 297-314. doi:10.1177/0269094211434488 (full text)

Rablen, M. D. (2010). Performance targets, effort and risk-taking. Journal of Economic Psychology, 31(4), 687-697. doi:10.1016/j.joep.2010.05.002 (full text)

Rablen, M. D. (2010). The Saving Gateway: Implications for optimal saving. Fiscal Studies, 31(2), 203-225. doi:10.1111/j.1475-5890.2010.00112.x (full text)

Rablen, M. D. (2010). Tax evasion and exchange equity: a reference-dependent approach. Public Finance Review, 38(3), 282-305. doi:10.1177/1091142110367858 (full text)

Rablen, M. D., & Oswald, A. J. (2008). Mortality and immortality: The Nobel Prize as an experiment into the effect of status upon longevity. Journal of Health Economics, 27(6), 1462-1471. doi:10.1016/j.jhealeco.2008.06.001 (full text)

Rablen, M. D. (2008). Relativity, rank and the utility of income. The Economic Journal, 118(528), 801-821. doi:10.1111/j.1468-0297.2008.02143.x (full text)