Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

Joel Slemrod

FinanzArchiv: Public Finance Analysis, 2010, vol. 66, issue 1, 15-33

Abstract: It is entirely appropriate that the study of public finance take seriously 'behavioral' inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether individuals are susceptible to manipulation, or even exploitation, by the people who comprise the state. In this essay I two aspects of this issue - tax complexity and tax compliance. In addressing these issues I ask, and offer some tentative answers to, what is distinctive about behavioral tax economics as a sub-field of behavioral economics and as a sub-field of tax economics.

Keywords: complexity; compliance (search for similar items in EconPapers)
JEL-codes: H20 H27 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (10)

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DOI: 10.1628/001522108X503361

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