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Behavioural Economics and Taxation

Author

Listed:
  • Till Olaf Weber

    (The University of Nottingham)

  • Jonas Fooken

    () (Joint Research Centre)

  • Benedikt Herrmann

    () (Joint Research Centre)

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.

Suggested Citation

  • Till Olaf Weber & Jonas Fooken & Benedikt Herrmann, 2014. "Behavioural Economics and Taxation," Taxation Papers 41, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxpap:0041
    as

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

    More about this item

    Keywords

    Tax compliance; behavioural economics; economic experiments; survey;

    JEL classification:

    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods

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