Using behavioural economics to understand tax compliance
Bibliographic Data
| ID | 13119298 |
|---|---|
| Authors | James Alm (0000-0003-4008-1637, Tulane University, corresponding author), Matthias Kasper (0000-0002-2155-4227, University of Vienna) |
| Year | 2022 |
| Volume | 11 |
| Issue | 3 |
| Pages | 279-294 |
| Publication date | 2022-09-14 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Economic and Political Studies (JOURNAL) |
| Journal identifiers | ISSN: 2470-4024 • E-ISSN: 2095-4816 |
| Publisher | Taylor & Francis (PUBLISHER • GB) |
| DOI | 10.1080/20954816.2022.2117676 |
| OpenAlex | W4297051678 |
| Language | EN |
| Citations received | 5 |
| References cited | 19 |
‘Behavioural economics’, or the application of methods and evidence from other social sciences to economics, has increased greatly in significance and use in the last two decades. In this paper we discuss the basic elements of behavioural economics. We then assess the applications of behavioural economics to the analysis of tax compliance. Our central conclusion is that many, perhaps most, of the recent insights on what motivates tax compliance have flowed directly from behavioural economics. We conclude with suggestions on – and predictions of – directions in which future applications should prove useful
Behavioural economics · Compliance (psychology · Economics · Public economics · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Psychology · Social Psychology · Taxation and Compliance Studies
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| Citations per year | 1.67 |
|---|---|
| Citation span | 2023 - 2026 (4) |
| Highly cited | No |