Behavioral Taxation: Opportunities and Challenges

نویسندگان

چکیده

The field of behavioral taxation dates back at least to the 1950s. In this contribution I will explore opportunities and challenges in area, with a particular focus on tax compliance. data required make further progress, discussing what can be improved when working surveys how fie ld could benefit from open government initiatives. collaborative efforts among scientists as well or administration examine many potenti al areas exploration. currently emerging due digitalization provide not only interesting avenues for collaborations but also natural method using tools such lab experiments. addition, discuss potential dangers faced by economics that threaten taxation.

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ژورنال

عنوان ژورنال: Finanzarchiv

سال: 2022

ISSN: ['0015-2218', '1614-0974']

DOI: https://doi.org/10.1628/fa-2022-0003