Behavioral Taxation: Opportunities and Challenges

Benno Torgler

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

Abstract: The field of behavioral taxation dates back at least to the 1950s. In this contribution I will explore the opportunities and challenges in the area, with a particular focus on tax compliance. I will focus on the data required to make further progress, discussing what can be improved when working with surveys and how the fie ld could benefit from open government data initiatives. I focus on collaborative efforts among scientists as well as with the government or the tax administration and examine many potenti al areas of exploration. The opportunities currently emerging due to digitalization provide not only interesting avenues for collaborations but also a natural method of using tools such as lab and field experiments. In addition, I will discuss potential dangers faced by the field of behavioral economics that also threaten the field of behavioral taxation.

Date: 2021-07
New Economics Papers: this item is included in nep-cbe, nep-cwa, nep-isf, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.crema-research.ch/papers/2021-25.pdf Full Text (application/pdf)
https://www.crema-research.ch/abstracts/2021-25.htm Abstract (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cra:wpaper:2021-25

Access Statistics for this paper

More papers in CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA) Contact information at EDIRC.
Bibliographic data for series maintained by Anna-Lea Werlen ( this e-mail address is bad, please contact ).