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The Resource Behavioural economics and taxation

Behavioural economics and taxation

Behavioural economics and taxation
Behavioural economics and taxation
  • eng
  • eng
Most traditional tax policies have been based on classical economic models of tax payers as decision makers. As in many fields where humans make decisions, 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 of 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 regarding tax compliance
  • Weber, T.O
  • Fooken, J
  • Herrmann, B
Geographic coverage
no index present
Language note
Literary form
non fiction
Series statement
Taxation papers : working paper
Series volume
no. 41/2014
  • economic development
  • tax policy

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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