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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/30662
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| Title: | | Old George Orwell got it backward : some thoughts on behavioral tax economics  |
| Authors: | | Slemrod, Joel |
| Issue Date: | | 2009 |
| Series/Report no.: | | CESifo working paper 2777 |
| 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 address one aspect of this issue how it affects an economic analysis of tax systems. In addressing this task 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. |
| Subjects: | | complexity compliance |
| JEL: | | H20 H27 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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