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
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
相关论文
共 50 条
[41]   State Adoption of Tax Policy: New Data and New Insights [J].
Hayes, Thomas J. ;
Dennis, Christopher .
AMERICAN POLITICS RESEARCH, 2014, 42 (06) :929-955
[42]   Recent research on labor supply: Implications for tax and transfer policy [J].
Keane, Michael P. .
LABOUR ECONOMICS, 2022, 77
[43]   HARRY GRUBERT'S EVOLVING VIEWS ON INTERNATIONAL TAX POLICY [J].
Toder, Eric .
NATIONAL TAX JOURNAL, 2019, 72 (01) :193-213
[44]   TAX POLICY IN OECD COUNTRIES - WHERE DO WE GO? [J].
Klikova, Christina ;
Machova, Zuzana .
TAXES IN THE WORLD, 5TH INTERNATIONAL SCIENTIFIC CONFERENCE, 2015, 2015, :41-49
[45]   BEHAVIORAL ECONOMICS - A NOVEL EXPERIMENTAL APPROACH TO THE STUDY OF DRUG-DEPENDENCE [J].
BICKEL, WK ;
DEGRANDPRE, RJ ;
HIGGINS, ST .
DRUG AND ALCOHOL DEPENDENCE, 1993, 33 (02) :173-192
[46]   Cocaine behavioral economics: From the naturalistic environment to the controlled laboratory setting [J].
Greenwald, Mark K. ;
Steinmiller, Caren L. .
DRUG AND ALCOHOL DEPENDENCE, 2014, 141 :27-33
[47]   Investigations of Readiness Tax Compliance dynamics: studies on MSME of creative economics actors in Indonesia [J].
Susyanti, Jeni ;
Sunardi .
QUALITY-ACCESS TO SUCCESS, 2023, 24 (194) :151-158
[48]   Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis [J].
Bettendorf, Leon ;
van der Horst, Albert ;
de Mooij, Ruud A. .
WORLD ECONOMY, 2009, 32 (09) :1319-1347
[49]   The Risk Analysis of Tax Incentives Policy Failure on Corporate Charitable Donations [J].
Zhu Yingchun ;
Guan Yun .
PROCEEDINGS OF THE 5TH CONFERENCE ON CHINA'S ECONOMIC OPERATION RISK MANAGEMENT, 2011, :391-398
[50]   Identification of income- leisure preferences and evaluation of income tax policy [J].
Manski, Charles F. .
QUANTITATIVE ECONOMICS, 2014, 5 (01) :145-174