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Behavioural Economics and Taxation

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Author Info

  • Till Olaf Weber

    (The University of Nottingham)

  • Jonas Fooken

    ()
    (Joint Research Centre)

  • Benedikt Herrmann

    ()
    (Joint Research Centre)

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    Abstract

    Most traditional tax policies have been based on classical economic models of tax payers as decision makers.As in many fields where humans make decision, however, more integrated behavioural economic models, that is, models that take into account both psychological and purely economic factors can provide further insights.Therefore, a large literature in the field on the behavioural economics of taxation exists. This report summarizes central parts of this literature, reviewing mainly experimental and observational studies in the academic literature to be informative for policy-makers. It also provides a potential agenda for future research and application of behavioural economic policies with regard to tax compliance.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_41.pdf
    File Function: final version, 2014
    Download Restriction: no

    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 41.

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    Length: 41 pages
    Date of creation: Jan 2014
    Date of revision:
    Handle: RePEc:tax:taxpap:0041

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Related research

    Keywords: Tax compliance; behavioural economics; economic experiments; survey;

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