| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15328 |
| 来源ID | Working Paper 15328 |
| Behavioral Economics and Tax Policy | |
| William Congdon; Jeffrey R. Kling; Sendhil Mullainathan | |
| 发表日期 | 2009-09-10 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Microeconomics ; Behavioral Economics ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w15328 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/573003 |
| 推荐引用方式 GB/T 7714 | William Congdon,Jeffrey R. Kling,Sendhil Mullainathan. Behavioral Economics and Tax Policy. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w15328.pdf（67KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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