Behavioral Economics and Tax Policy

被引：56
作者：
Congdon, William J. [1 ]
Kling, Jeffrey R. [2 ]
Mullainathan, Sendhil [3 ]
机构：
[1] Brookings Inst, Washington, DC 20036 USA
[2] Congress Budget Off, Washington, DC 20515 USA
[3] Harvard Univ, Cambridge, MA 02138 USA
来源：
NATIONAL TAX JOURNAL | 2009年 / 62卷 / 03期
关键词：
INCOME; PARTICIPATION; KNOWLEDGE; SAVINGS;
D O I：
10.17310/ntj.2009.3.01
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Behavioral economics is changing our understanding of how economic policy operates, including tax policy. In this paper, we consider some implications of behavioral economics for tax policy, such as how it changes our understanding of the welfare consequences of taxation, the relative desirability of using the tax system as a platform for policy implementation, and the role of taxes as an element of policy design. We do so by reviewing the logic of specific features of tax policy in light of recent findings in areas such as tax salience, program take-up, and fiscal stimulus.
引用
收藏
页码：375 / 386
页数：12
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