Using behavioural economics to understand tax compliance

James Alm () and Matthias Kasper ()
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Matthias Kasper: University of Vienna

No 2207, Working Papers from Tulane University, Department of Economics

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.

Keywords: Behavioural economics; tax compliance; expected utility theory; non-expected utility theory; social interactions theory (search for similar items in EconPapers)
JEL-codes: C9 H26 H83 (search for similar items in EconPapers)
Date: 2022-11
New Economics Papers: this item is included in nep-iue, nep-pbe, nep-pub and nep-upt
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http://repec.tulane.edu/RePEc/pdf/tul2207.pdf First Version, November 2022 (application/pdf)

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Journal Article: Using behavioural economics to understand tax compliance (2023)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:2207

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