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Economic Behaviour and Taxation

Economic Behaviour and Taxation

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  • ISBN:9781784712198
  • Editorial: Edward Elgar
  • Fecha de la edición:
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  • Nº Pág.:964
  • Idiomas:Ingles,Inglés

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The last several decades have seen major advances in the ways in which public economists investigate behavioural responses to taxation, including such areas as labour supply, charitable giving, savings, capital gains realisations, mobility, bequests, family structure, reported income and tax evasion. Recent research has utilized new data sets and has applied new empirical methods, including laboratory experiments, natural field experiments and controlled field experiments. The application of behavioural (or cognitive) economics has contributed insights from other disciplines, especially psychology, to this area of research. The lessons from all this work have been very unevenly disseminated. This volume, therefore, brings together in one easily accessible form the most important scholarly articles on how taxes affect individual behaviour. The book highlights the current state of knowledge on behavioural responses to taxation, presents new thinking about the relevant issues and analyses useful policy options.

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