Behavioural Economics and Taxation

Till Olaf Weber, Jonas Fooken () and Benedikt Herrmann ()
Additional contact information
Till Olaf Weber: The University of Nottingham
Jonas Fooken: Joint Research Centre
Benedikt Herrmann: Joint Research Centre

No 41, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: Most traditional tax policies have been based on classical economic models of tax payers as decision makers.As in many fields where humans make decision, 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 on 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 with regard to tax compliance.

Keywords: Tax compliance; behavioural economics; economic experiments; survey (search for similar items in EconPapers)
JEL-codes: D03 H26 H41 (search for similar items in EconPapers)
Pages: 41 pages
Date: 2014-01
New Economics Papers: this item is included in nep-cbe, nep-evo, nep-exp, nep-iue, nep-pbe, nep-pke and nep-pub
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Citations: View citations in EconPapers (14)

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