The importance of behavioral economics in tax research and tax reform: The issues of tax compliance and tax simplification

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The importance of behavioral economics in tax research and tax reform: The issues of tax compliance and tax simplification

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dc.contributor.author James, Simon en_GB
dc.contributor.author Edwards, Alison en_GB
dc.contributor.department University of Exeter en_GB
dc.date.accessioned 2009-01-15T10:28:15Z en_GB
dc.date.accessioned 2011-01-25T10:25:41Z en_US
dc.date.accessioned 2013-03-19T15:56:39Z
dc.date.issued 2007 en_GB
dc.description.abstract This paper presents evidence that too narrow an approach in research can produce misleading conclusions when the wider context of the tax system and the environment in which it has to operate are considered. Two areas are used to illustrate this situation – tax compliance and tax simplification. A behavioral factor – the ability and willingness to consider a complex and changing wider environment - might not only be one explanation for the narrowness of much research but also why tax reform itself is often conducted on an incremental and ad hoc basis. This paper therefore goes on to develop a systematic or strategic approach to tax reform and suggests a role for a permanent body to oversee the process – similar in some ways to the role reserve banks play in the conduct of monetary policy. en_GB
dc.description.sponsorship Economic and Social Research Council funding is gratefully acknowledged (Award number RES-000-23-1595 ‘Optimum Tax Compliance Costs and Tax Simplification’). en_GB
dc.identifier.uri http://hdl.handle.net/10036/47479 en_GB
dc.language.iso en en_GB
dc.publisher University of Exeter en_GB
dc.relation.ispartofseries Discussion Papers in Management en_GB
dc.relation.ispartofseries 07/14 en_GB
dc.relation.url http://business-school.exeter.ac.uk/documents/discussion_papers/management/2007/0714.pdf en_GB
dc.subject behavioural economics en_GB
dc.subject tax compliance en_GB
dc.subject tax simplification en_GB
dc.subject tax reform en_GB
dc.title The importance of behavioral economics in tax research and tax reform: The issues of tax compliance and tax simplification en_GB
dc.type Working Paper en_GB
dc.date.available 2009-01-15T10:28:15Z en_GB
dc.date.available 2011-01-25T10:25:41Z en_US
dc.date.available 2013-03-19T15:56:39Z
dc.identifier.issn 1472-2939 en_GB
dc.description Earlier draft presented at the Conference of the Society for the Advancement of Behavioural Economics, New York University, 15-18 May 2007. en_GB


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