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

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: CESifo Working Paper ; No. 2777

Classification and Topics

• Classification: Wirtschaft ; Taxation, Subsidies, and Revenue: General ; Taxation, Subsidies, and Revenues: Other Sources of Revenue
• Subject: complexity ; compliance ; Steuersystem ; Steuermoral ; Verhaltensökonomik ; Theorie

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Slemrod, Joel
• Event: Veröffentlichung
• (who): Center for Economic Studies and ifo Institute (CESifo)
• (where): Munich
• (when): 2009

Further information

• Handle: http://hdl.handle.net/10419/30662
• Last update: 10.03.2025, 11:45 AM CET