利用行为经济学来理解税收合规性

IF 1.5 4区社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY

Economic and Political Studies-EPS Pub Date : 2022-09-14 DOI:10.1080/20954816.2022.2117676

J. Alm, M. Kasper

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引用次数: 6

摘要

摘要“行为经济学”，或将其他社会科学的方法和证据应用于经济学，在过去二十年中，其重要性和使用量都大大增加。在本文中，我们讨论了行为经济学的基本要素。然后，我们评估行为经济学在税收合规性分析中的应用。我们的核心结论是，最近关于税收合规动机的许多见解，也许是大多数，都直接来自行为经济学。最后，我们对未来应用的有用方向提出了建议和预测。

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Using behavioural economics to understand tax compliance

Abstract ‘Behavioural economics’, or the application of methods and evidence from other social sciences to economics, has increased greatly in significance and use in the last two decades. In this paper, we discuss the basic elements of behavioural economics. We then assess the applications of behavioural economics to the analysis of tax compliance. Our central conclusion is that many, perhaps most, of the recent insights on what motivates tax compliance have flowed directly from behavioural economics. We conclude with suggestions on – and predictions of – directions in which future applications should prove useful.

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来源期刊

Economic and Political Studies-EPS SOCIAL SCIENCES, INTERDISCIPLINARY-

CiteScore

5.60

自引率

4.20%

发文量