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Behavioral Economics and Tax Policy

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  • Congdon, William J.
  • Kling, Jeffrey R.
  • Mullainathan, Sendhil

Abstract

Behavioral economics is changing our understanding of how economic policy operates, including tax policy. In this paper, we consider some implications of behavioral economics for tax policy, such as how it changes our understanding of the welfare consequences of taxation, the relative desirability of using the tax system as a platform for policy implementation, and the role of taxes as an element of policy design. We do so by reviewing the logic of specific features of tax policy in light of recent findings in areas such as tax salience, program take-up, and fiscal stimulus.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 62 (2009)
Issue (Month): 3 (September Citation: 62 National Tax Journal 375-86 (September 2009))
Pages: 375-86

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Handle: RePEc:ntj:journl:v:62:y:2009:i:3:p:375-86

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Citations

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Behavioural Economics and Irish Public Policy
    by Liam Delaney in The Irish Economy on 2011-04-12 00:40:31
  2. Behavioural Economics and Irish Public Policy
    by Liam Delaney in Economics, Psychology and Policy on 2011-04-12 02:14:00
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Cited by:
  1. Nicolas Jacquemet & Alexander James & Stephane Luchini & Jason Shogren, 2011. "Social psychology and environmental economics: a new look at ex ante corrections of biased preference evaluation," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00584247, HAL.
  2. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
  3. Martin Fochmann & Joachim Weimann & Kay Blaufus & Jochen Hundsdoerfer & Dirk Kiesewetter, 2010. "Grosswage illusion in a real effort experiment," FEMM Working Papers 100009, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  4. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2011. "The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis," arqus Discussion Papers in Quantitative Tax Research 121, arqus - Arbeitskreis Quantitative Steuerlehre.
  5. Shogren, Jason F., 2012. "WAEA Keynote Address Behavioral Environmental Economics: Money Pumps & Nudges," Journal of Agricultural and Resource Economics, Western Agricultural Economics Association, vol. 37(3), December.
  6. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
  7. Alan J. Auerbach & William G. Gale, 2009. "Activist Fiscal Policy to Stabilize Economic Activity," NBER Working Papers 15407, National Bureau of Economic Research, Inc.

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