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

  • Joel Slemrod

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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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
DOI: 10.1628/001522108X503361
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Order Information: Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany

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