jagomart
digital resources
picture1_Economics Research Papers Pdf 128049 | Taxation Paper 41


 208x       Filetype PDF       File size 1.39 MB       Source: ec.europa.eu


File: Economics Research Papers Pdf 128049 | Taxation Paper 41
catalogue kp ac issn 1725 7557 13 041 en c behavioural working paper n 41 2014 economics and till olaf weber university of nottingham jonas fooken taxation benedikt herrmann joint ...

icon picture PDF Filetype PDF | Posted on 13 Oct 2022 | 3 years ago
Partial capture of text on file.
  
CATALOGUE KP-
AC                                                                             ISSN 1725-7557
-13-041-EN-C
                                            Behavioural 
                                         
      WORKING PAPER N.41 - 2014             Economics and 
                          Till Olaf Weber 
              (University of Nottingham)                                     
                           Jonas Fooken     Taxation 
                                         
                     Benedikt Herrmann
                                         
                 (Joint Research Centre)
                                          
                                                              
                                             
doi:10.2778/32009
                     Taxation Papers are written by the staff of the European Commission's Directorate-General for                                                                                European Commission 
                     Taxation and Customs Union, or by experts working in association with them. Taxation Papers are 
                     intended to increase awareness of the work being done by the staff and to seek comments and                                                                                  Taxation Paper No 41 – Behavioural Economics and Taxation  
                     suggestions for further analyses. These papers often represent preliminary work, circulated to 
                     encourage discussion and comment. Citation and use of such a paper should take into account of its                                                                           Luxembourg: Publications Office of the European Union 
                     provisional character. The views expressed in the Taxation Papers are solely those of the authors 
                     and do not necessarily reflect the views of the European Commission.                                                                                                         2014 — 37 pp. — 21 x 29.7 cm 
                     Comments and inquiries should be addressed to:                                                                                                                               ISBN 978-92-79-35055-9 
                                                                                                                                                                                                  doi:10.2778/32009 
                     TAXUD TAXATION-PAPERS@ec.europa.eu 
                     Cover photo made by Milan Pein 
                     Despite all our efforts, we have not yet succeeded in identifying the authors and rights holders for 
                     some of the images. If you believe that you may be a rights holder, we invite you to contact the Central 
                     Audiovisual Library of the European Commission. 
                     This paper is available in English only. 
                     Europe Direct is a service to help you find answers 
                     to your questions about the European Union 
                     Freephone number: 
                     00 800 6 7 8 9 10 11                                                                                                                                                                                       HOW TO OBTAIN EU PUBLICATIONS 
                     A great deal of additional information on the European Union is available on the Internet. 
                     It can be accessed through EUROPA at: http://europa.eu.                                                                                                                      Free publications: 
                     For information on EU tax policy visit the European Commission's website at:                                                                                                 •    via EU Bookshop (http://bookshop.europa.eu); 
                     http://ec.europa.eu/taxation_customs/taxation/index_en.htm 
                     Do you want to remain informed of EU tax and customs initiatives? Subscribe now to the                                                                                       •   at the European Commission’s representations or delegations. You can obtain their 
                     Commission's                                                                                                                                                                     contact details on the Internet (http://ec.europa.eu) or by sending a fax  
                     e-mail newsflash at: http://ec.europa.eu/taxation_customs/common/newsflash/index_en.htm                                                                                          to +352 2929-42758. 
                     Cataloguing data can be found at the end of this publication.                                                                                                                Priced publications: 
                     Luxembourg: Office for Official Publications of the European Communities, 2014                                                                                               •    via EU Bookshop (http://bookshop.europa.eu). 
                     doi:10.2778/32009                                                                                                                                                            Priced subscriptions (e.g. annual series of the Official Journal of the European Union 
                     ISBN 978-92-79-35055-9                                                                                                                                                       and reports of cases before the Court of Justice of the European Union): 
                     © European Union, 2014                                                                                                                                                       •   via one of the sales agents of the Publications Office of the European Union 
                     Reproduction is authorised provided the source is acknowledged.                                                                                                                  (http://publications.europa.eu/others/agents/index_en.htm). 
                     PRINTEDONELEMENTALCHLORINE-FREEBLEACHEDPAPER(ECF)
               Abstract
               Most traditional tax policies have been based on classical economic models of tax payers as decision makers. 
               As in many fields where humans make decision, however, more integrated behavioural economic models, that 
               is, models that take into account both psychological and purely economic factors can provide further insights. 
               Therefore, a large literature in the field on the behavioural economics of taxation exists. This report summa-
               rizes central parts of this literature, reviewing mainly experimental and observational studies in the academic 
               literature to be informative for policy-makers. It also provides a potential agenda for future research and ap-
               plication of behavioural economic policies with regard to tax compliance.
               JEL Classification:  D03, H26, H41
               Keywords: Tax compliance, behavioural economics, economic experiments, survey
               Acknowledgements
               The authors wish to acknowledge Thomas Hemmelgarn and Panayiotis Nicolaides for their very helpful comments.
               European Commission
               Joint Research Centre
               Institute for Health and Consumer Protection
               Contact information
               Jonas Fooken
               Address: Joint Research Centre, Via Enrico Fermi 2749, 21027 Ispra (VA), Italy
               E-mail: jonas.fooken@ec.europa.eu
               Tel.: +39 0332 786520
               http://ihcp.jrc.ec.europa.eu/
               http://www.jrc.ec.europa.eu/
               This publication is a Science and Policy Report by the Joint Research Centre of the European Commission.
               Legal Notice
               This publication is a Science and Policy Report by the Joint Research Centre, the European Commission’s in-house science 
               service. It aims to provide evidence-based scientific support to the European policy-making process. The scientific output 
               expressed does not imply a policy position of the European Commission. Neither the European Commission nor any person 
               acting on behalf of the Commission is responsible for the use which might be made of this publication.
               JRC84796
               © European Union, 2014
               Front cover image: © SXC
The words contained in this file might help you see if this file matches what you are looking for:

...Catalogue kp ac issn en c behavioural working paper n economics and till olaf weber university of nottingham jonas fooken taxation benedikt herrmann joint research centre doi papers are written by the staff european commission s directorate general for customs union or experts in association with them intended to increase awareness work being done seek comments no suggestions further analyses these often represent preliminary circulated encourage discussion comment citation use such a should take into account its luxembourg publications office provisional character views expressed solely those authors do not necessarily reflect pp x cm inquiries be addressed isbn taxud ec europa eu cover photo made milan pein despite all our efforts we have yet succeeded identifying rights holders some images if you believe that may holder invite contact central audiovisual library this is available english only europe direct service help find answers your questions about freephone number how obtain gr...

no reviews yet
Please Login to review.