Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/246008 
Authors: 
Year of Publication: 
2021
Series/Report no.: 
CREMA Working Paper No. 2021-25
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Zürich
Abstract: 
The field of behavioral taxation dates back at least to the 1950s. In this contribution I will explore the opportunities and challenges in the area, with a particular focus on tax compliance. I will focus on the data required to make further progress, discussing what can be improved when working with surveys and how the field could benefit from open government data initiatives. I focus on collaborative efforts among scientists as well as with the government or the tax administration and examine many potential areas of exploration. The opportunities currently emerging due to digitalization provide not only interesting avenues for collaborations but also a natural method of using tools such as lab and field experiments. In addition, I will discuss potential dangers faced by the field of behavioral economics that also threaten the field of behavioral taxation.
Document Type: 
Working Paper

Files in This Item:
File
Size
616.46 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.