Wednesday, September 23, 2009

Behavioural Economics and Tax Policy

Via Andrew Leigh, a new NBER paper discusses behavioural economics and tax policy. I have given a number of presentations on this in the Irish context particularly in the context of the Commission on Taxation (e.g. here). The section on how to deliver tax cuts may not be too relevant here for the next year or so but the sections on simplicity and automaticity are very useful reading for people designing current tax policy.

link here

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