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Complex Tax Incentives

Citations

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Cited by:

  1. Abeler, Johannes & Huffman, David B. & Raymond, Collin, 2023. "Incentive Complexity, Bounded Rationality and Effort Provision," IZA Discussion Papers 16284, IZA Network @ LISER.
  2. Spencer Bastani & Daniel Waldenström, 2020. "The Ability Gradient in Bunching," CESifo Working Paper Series 8233, CESifo.
  3. Breunig, Christoph & Huck, Steffen & Schmidt, Tobias & Weizsäcker, Georg, 2021. "The Standard Portfolio Choice Problem in Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 131(638), pages 2413-2446.
  4. David Bholat & Nida Broughton & Alice Parker & Janna Ter Meer & Eryk Walczak, 2018. "Enhancing central bank communications with behavioural insights," Bank of England Staff Working Paper series 750, Bank of England.
  5. Dahremöller, Carsten & Fels, Markus, 2015. "Product lines, product design, and limited attention," Journal of Economic Behavior & Organization, Elsevier, vol. 119(C), pages 437-456.
  6. Pan, Jinrui & Shachat, Jason & Wei, Sijia, 2018. "Cognitive stress and learning Economic Order Quantity (EOQ) inventory management: An experimental investigation," MPRA Paper 86221, University Library of Munich, Germany.
  7. Lu, Kelin, 2022. "Overreaction to capital taxation in saving decisions," Journal of Economic Dynamics and Control, Elsevier, vol. 144(C).
  8. Kay Blaufus & Michael Milde, 2021. "Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings," Management Science, INFORMS, vol. 67(8), pages 5011-5031, August.
  9. Simon Jäger & Benjamin Schoefer & Samuel Young & Josef Zweimüller, 2020. "Wages and the Value of Nonemployment," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 135(4), pages 1905-1963.
  10. Xavier Gabaix, 2017. "Behavioral Inattention," NBER Working Papers 24096, National Bureau of Economic Research, Inc.
  11. Cahuc, Pierre & Benghalem, Hélène & Villedieu, Pierre, 2021. "The Lock-in Effects of Part-time Unemployment Benefits," CEPR Discussion Papers 15921, Centre for Economic Policy Research.
  12. Traxler, Christian & Westermaier, Franz G. & Wohlschlegel, Ansgar, 2018. "Bunching on the Autobahn? Speeding responses to a ‘notched’ penalty scheme," Journal of Public Economics, Elsevier, vol. 157(C), pages 78-94.
  13. Andreas R. Kostøl & Andreas S. Myhre, 2021. "Labor Supply Responses to Learning the Tax and Benefit Schedule," American Economic Review, American Economic Association, vol. 111(11), pages 3733-3766, November.
  14. Andrew Caplin & Daniel J. Martin, 2020. "Framing, Information, and Welfare," NBER Working Papers 27265, National Bureau of Economic Research, Inc.
  15. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
  16. Olivier Bargain & Damien Echevin & Audrey Etienne & Nicolas Moreau & Adrien Pacifico, 2022. "Tax Minimization by French Cohabiting Couples," National Tax Journal, University of Chicago Press, vol. 75(2), pages 265-296.
  17. Lardeux, Raphaël, 2023. "Behavioral cross-influence of a shadow tax bracket: Evidence from bunching where income tax liabilities start," Journal of Public Economics, Elsevier, vol. 226(C).
  18. Ghesla, Claus & Sonntag, Axel, 2019. "Framed Payslips and People's Reactions to Labor Tax Changes," MPRA Paper 97731, University Library of Munich, Germany.
  19. Solodoha, Eliran & Rosenzweig, Stav & Harel, Shai, 2023. "Incentivizing angels to invest in start-ups: Evidence from a natural experiment," Research Policy, Elsevier, vol. 52(1).
  20. Tourek, Gabriel, 2022. "Targeting in tax behavior: Evidence from Rwandan firms," Journal of Development Economics, Elsevier, vol. 158(C).
  21. Simon Gächter & Lingbo Huang & Martin Sefton, 2016. "Combining “real effort” with induced effort costs: the ball-catching task," Experimental Economics, Springer;Economic Science Association, vol. 19(4), pages 687-712, December.
  22. Sausgruber, Rupert & Sonntag, Axel & Tyran, Jean-Robert, 2021. "Disincentives from redistribution: evidence on a dividend of democracy," European Economic Review, Elsevier, vol. 136(C).
  23. Sandro Ambuehl & B. Douglas Bernheim & Annamaria Lusardi, 2022. "Evaluating Deliberative Competence: A Simple Method with an Application to Financial Choice," American Economic Review, American Economic Association, vol. 112(11), pages 3584-3626, November.
  24. Martin, Daniel & Muñoz-Rodriguez, Edwin, 2022. "Cognitive costs and misperceived incentives: Evidence from the BDM mechanism," European Economic Review, Elsevier, vol. 148(C).
  25. Kastoryano, Stephen, 2025. "The Unintended Consequences of Tax Code Complexity," IZA Discussion Papers 17722, IZA Network @ LISER.
  26. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
  27. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
  28. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
  29. Alex Rees-Jones & Dmitry Taubinsky, 2018. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 107-133.
  30. Kessler, Judd B. & Norton, Michael I., 2016. "Tax aversion in labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 15-28.
  31. Joel Slemrod, 2024. "What taxpayers, governments and tax economists do – and what they should do," Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 7-19, March.
  32. Schmitt, Stefanie Y. & Schlatterer, Markus G., 2021. "Poverty and limited attention," Economics & Human Biology, Elsevier, vol. 41(C).
  33. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
  34. Hirofumi Kurokawa & Tomoharu Mori & Fumio Ohtake, 2016. "A Choice Experiment on Taxes: Are Income and Consumption Taxes Equivalent?," ISER Discussion Paper 0966, Institute of Social and Economic Research, The University of Osaka.
  35. Sunjoo Kwak & Jongmin Shon, 2022. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 3-29, March.
  36. Blaufus, Kay & Milde, Michael, 2018. "Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings," arqus Discussion Papers in Quantitative Tax Research 225, arqus - Arbeitskreis Quantitative Steuerlehre.
  37. Yogama, Eko Arief & Gray, Daniel J. & Rablen, Matthew D., 2024. "Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 548-579.
  38. Sydnee Caldwell & Scott Nelson & Daniel Waldinger, 2023. "Tax Refund Uncertainty: Evidence and Welfare Implications," American Economic Journal: Applied Economics, American Economic Association, vol. 15(2), pages 352-376, April.
  39. Breu, Maximilian, 2017. "Focusing Attention in Multiple Tasks," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168264, Verein für Socialpolitik / German Economic Association.
  40. Butler, Jeffrey V. & Carbone, Enrica & Conzo, Pierluigi & Spagnolo, Giancarlo, 2020. "Past performance and entry in procurement: An experimental investigation," Journal of Economic Behavior & Organization, Elsevier, vol. 173(C), pages 179-195.
  41. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," TEPP Working Paper 2019-05, TEPP.
  42. Simon Gächter & Lingbo Huang & Martin Sefton, 2018. "Disappointment Aversion And Social Comparisons In A Real‐Effort Competition," Economic Inquiry, Western Economic Association International, vol. 56(3), pages 1512-1525, July.
  43. Blaufus, Kay & Maiterth, Ralf & Milde, Michael & Sureth, Caren, 2025. "Choosing the wrong box? Behavioral frictions and limits of tax advice in tax regime choice," arqus Discussion Papers in Quantitative Tax Research 304, arqus - Arbeitskreis Quantitative Steuerlehre.
  44. Gill, David & Prowse, Victoria, 2019. "Measuring costly effort using the slider task," Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 1-9.
  45. Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020. "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, vol. 116(C).
  46. Markus Dertwinkel-Kalt & Mats Köster, 2025. "Salient Cues and Complexity," Management Science, INFORMS, vol. 71(1), pages 428-469, January.
  47. Steffen Altmann & Andreas Grunewald & Jonas Radbruch, 2024. "The Double Dividend of Attention-Releasing Policies," CESifo Working Paper Series 11069, CESifo.
  48. Johannes Abeler & David Huffman & Collin Raymond, 2025. "Incentive Complexity, Bounded Rationality, and Effort Provision," American Economic Review, American Economic Association, vol. 115(12), pages 4404-4437, December.
  49. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
  50. Jinrui Pan & Jason Shachat & Sijia Wei, 2022. "Cognitive Stress and Learning Economic Order Quantity Inventory Management: An Experimental Investigation," Decision Analysis, INFORMS, vol. 19(3), pages 229-254, September.
  51. Steffen Altmann & Andreas Grunewald & Jonas Radbruch, 2024. "The Double Dividend of Nudges," Rationality and Competition Discussion Paper Series 503, CRC TRR 190 Rationality and Competition.
  52. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
  53. Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019. "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 518-534.
  54. Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
  55. Kaetana Numa, 2025. "Fiscal illusion at the individual level," Public Choice, Springer, vol. 203(1), pages 105-137, April.
  56. Eike Alexander Baumgart & Kay Blaufus & Frank Hechtner, 2025. "The tax treatment of commuting expenses and job-related mobility: insights from a randomized survey experiment," European Journal of Law and Economics, Springer, vol. 60(1), pages 33-53, August.
  57. Cui, Wei & Hicks, Jeffrey & Xing, Jing, 2022. "Cash on the table? Imperfect take-up of tax incentives and firm investment behavior," Journal of Public Economics, Elsevier, vol. 208(C).
  58. Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023. "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research 280, arqus - Arbeitskreis Quantitative Steuerlehre.
  59. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," Working Papers hal-02365239, HAL.
  60. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
  61. Ugo Colombino & Nizamul Islam, 2025. "Lost jobs, new jobs and optimal tax-transfer reforms," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 64(4), pages 765-818, June.
  62. Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019. "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(4), pages 1417-1440, October.
  63. Tai-Sen He, 2020. "The framing effect of tax–transfer systems," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 6(2), pages 213-225, December.
  64. Nyman, Pär & Aggeborn, Linuz & Ahlskog, Rafael, 2023. "Filling in the blanks: How does information about the Swedish EITC affect labour supply?," Labour Economics, Elsevier, vol. 85(C).
  65. Charlotte Bartels & Cortnie Shupe, 2023. "Drivers of participation elasticities across Europe: gender or earner role within the household?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 167-214, February.
  66. Gumin Jung & Shin Lee, 2025. "Can we increase the effectiveness of ODA (official development assistance) for renewable energy development? An assessment of the relative performance of financial incentive policy measures," Development Policy Review, Overseas Development Institute, vol. 43(5), September.
  67. Kastoryano, Stephen, 2026. "Asset ambiguity, reporting flexibility, and strategic declarations: Evidence from audit announcements and a dividend tax cut," Journal of Economic Behavior & Organization, Elsevier, vol. 244(C).
  68. Katharina Pfeil & Matthias Kasper & Sarah Necker & Lars P. Feld, 2024. "Tax System Design, Tax Reform, and Labor Supply," CESifo Working Paper Series 11350, CESifo.
  69. Sandro Casal & Veronika Grimm & Simeon Schächtele, 2019. "Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions," Games, MDPI, vol. 10(4), pages 1-29, October.
  70. Yuval Salant & Jörg L. Spenkuch, 2021. "Complexity and Choice," CESifo Working Paper Series 9239, CESifo.
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