PSC In The News
Frey says more deaths than births among white Americans signals big demographic shifts
Frey says young white Americans will play smaller role in the nation's demographic future
Bound's work cited in look at how retirement affects health and life expectancy
Highlights
Trainees Nelson Saldaña, Sarah Seelye and Ellen Compernolle awarded PSC grants
Arline Geronimus wins Excellence in Research Award from School of Public Health
Yu Xie to give DBASSE's David Lecture April 30, 2013 on "Is American Science in Decline?"
U-M grad programs do well in latest USN&WR "Best" rankings
Back in September
Follow us Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics
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.
DOI:10.1628/001522110x503361 (Full Text)
Browse | Search : All Pubs | Next