Using behavioural economics to understand tax compliance
作者机构：Department of EconomicsTulane UniversityNew OrleansLAUSA Faculty of PsychologyUniversity of ViennaViennaAustria
出 版 物：《Economic and Political Studies》 (经济与政治研究（英文版）)
年 卷 期：2023年第11卷第3期
页 面：279-294页
学科分类：1002[医学-临床医学] 100214[医学-肿瘤学] 10[医学]
主 题：Behavioural economics tax compliance expected utility theory non-expected utility theory social interactions theory
摘 要：‘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 *** this paper,we discuss the basic elements of behavioural *** then assess the applications of behavioural economics to the analysis of tax *** central conclusion is that many,perhaps most,of the recent insights on what motivates tax compliance have flowed directly from behavioural *** conclude with suggestions on–and predictions of–directions in which future applications should prove useful.
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