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Behavioral Economics and Tax Policy

William Congdon, Jeffrey Kling and Sendhil Mullainathan

No 15328, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: 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.

JEL-codes: D03 H2 (search for similar items in EconPapers)
Date: 2009-09
New Economics Papers: this item is included in nep-acc, nep-evo, nep-pbe and nep-pub
Note: PE
References: Add references at CitEc
Citations: View citations in EconPapers (47)

Published as National Tax Journal, 62:3 (September 2009), 375-386.

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