Behavioural Economics and Taxation
AbstractMost 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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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 41.
Length: 41 pages
Date of creation: Jan 2014
Date of revision:
Tax compliance; behavioural economics; economic experiments; survey;
Find related papers by JEL classification:
- D03 - Microeconomics - - General - - - Behavioral Microeconomics; Underlying Principles
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
This paper has been announced in the following NEP Reports:
- NEP-ALL-2014-03-08 (All new papers)
- NEP-CBE-2014-03-08 (Cognitive & Behavioural Economics)
- NEP-EVO-2014-03-08 (Evolutionary Economics)
- NEP-EXP-2014-03-08 (Experimental Economics)
- NEP-IUE-2014-03-08 (Informal & Underground Economics)
- NEP-PBE-2014-03-08 (Public Economics)
- NEP-PKE-2014-03-08 (Post Keynesian Economics)
- NEP-PUB-2014-03-08 (Public Finance)
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