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

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Author Info
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 address one aspect of this issue – how it affects an economic analysis of tax systems. In addressing this task 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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Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number CESifo Working Paper No. 2777.

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Date of creation: 2009
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Handle: RePEc:ces:ceswps:_2777

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Keywords: complexity; compliance;

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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  22. David S. Jacks & Christopher M. Meissner & Dennis Novy, 2009. "Trade Booms, Trade Busts, and Trade Costs," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  28. Thomas Aronsson & Erkki Koskela, 2009. "Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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