Abstract

https://ssrn.com/abstract=2854586
 


 



Behavioural Insights of Tax Compliance: An Overview of Recent Conceptual and Empirical Approaches


Lilia Arcos Holzinger


Australian National University (ANU) - ANU Centre for Social Research and Methods

Nicholas Biddle


Australian National University (ANU) - Centre for Aboriginal Economic Policy Research (CAEPR)

October 2016

Tax and Transfer Policy Institute - Working Paper 8/2016

Abstract:     
Many tax policies in Australia and comparable countries are based on a completely rational individual decision maker. However, recent evidence in the fields often referred to as behavioural insights (combining behavioural economics and psychology) have shown that people are neither completely rational not completely irrational. Rather, they exhibit predictable biases that reduce the probability of achieving their own stated aims. In this paper, we summarise the evidence on behavioural insights related to tax compliance, with a particular focus on the more limited set of research on the decision making of small-medium enterprises.

Number of Pages in PDF File: 40

Keywords: Behavioural Microeconomics, Underlying Principles, Tax Evasion, Avoidance

JEL Classification: D03, H26


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Date posted: October 28, 2016  

Suggested Citation

Arcos Holzinger, Lilia and Biddle, Nicholas, Behavioural Insights of Tax Compliance: An Overview of Recent Conceptual and Empirical Approaches (October 2016). Tax and Transfer Policy Institute - Working Paper 8/2016. Available at SSRN: https://ssrn.com/abstract=2854586

Contact Information

Lilia Arcos Holzinger
Australian National University (ANU) - ANU Centre for Social Research and Methods ( email )
Beryl Rawson Building (13)
Canberra, ACT 0200
Australia
Nicholas Biddle (Contact Author)
Australian National University (ANU) - Centre for Aboriginal Economic Policy Research (CAEPR) ( email )
Building 21, Hanna Neumann Building
Australia

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