Monday, Dec 1
Slemrod, Joel. 2010. "Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics." Finanzarchiv, 66(1): 15-33.
It is entirely appropriate that the study of public finance take seriously "behavioral" in-consistencies 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 two aspects of this issue - tax complexity and tax compliance. In addressing these issues 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.