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Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

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  • Joel Slemrod

Abstract

It is entirely appropriate that the study of public finance take seriously 'behavioral' inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether individuals are susceptible to manipulation, or even exploitation, by the people who comprise the state. In this essay I two aspects of this issue - tax complexity and tax compliance. In addressing these issues I ask, and offer some tentative answers to, what is distinctive about behavioral tax economics as a sub-field of behavioral economics and as a sub-field of tax economics.

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Bibliographic Info

Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 66 (2010)
Issue (Month): 1 (March)
Pages: 15-33

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201003)66:1_15:ogogib_2.0.tx_2-h

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Keywords: complexity; compliance;

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References

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  1. Blumenthal, Marsha & Christian, Charles W. & Slemrod, Joel, 2001. "Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 125-38, March.
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Cited by:
  1. Arno Riedl, 2009. "Behavioral and Experimental Economics Can Inform Public Policy: Some Thoughts," CESifo Working Paper Series 2902, CESifo Group Munich.
  2. Möhlmann, Axel, 2013. "Persistence or Convergence? The East-West Tax Morale Gap in Germany," MPRA Paper 50766, University Library of Munich, Germany, revised 27 Jul 2013.

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