NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Behavioral Economics and Tax Policy

William Congdon, Jeffrey R. Kling, Sendhil Mullainathan

NBER Working Paper No. 15328
Issued in September 2009
NBER Program(s):PE

Behavioral economics is changing our understanding of how economic policy operates, including tax policy. In this paper, we consider some implications of behavioral economics for tax policy, such as how it changes our understanding of the welfare consequences of taxation, the relative desirability of using the tax system as a platform for policy implementation, and the role of taxes as an element of policy design. We do so by reviewing the logic of specific features of tax policy in light of recent findings in areas such as tax salience, program take-up, and fiscal stimulus.

download in pdf format
   (68 K)

email paper

Machine-readable bibliographic record - MARC, RIS, BibTeX

Document Object Identifier (DOI): 10.3386/w15328

Published: National Tax Journal, 62:3 (September 2009), 375-386. citation courtesy of

Users who downloaded this paper also downloaded* these:
Chetty, Looney, and Kroft w13330 Salience and Taxation: Theory and Evidence
Chetty w15246 The Simple Economics of Salience and Taxation
Finkelstein w12924 E-ZTax: Tax Salience and Tax Rates
Dynarski and Scott-Clayton w12227 The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics
Jolls w12879 Behavioral Law and Economics
 
Publications
Activities
Meetings
NBER Videos
Themes
Data
People
About

National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us