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Title:Old George Orwell got it backward : some thoughts on behavioral tax economics PDF Logo
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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