people who comprise the state. In this essay I address one aspect of this issue how it affects an economic analysis of tax … systems. In addressing this task I ask, and offer some tentative answers to, what is distinctive about behavioral tax … economics as a sub-field of behavioral economics and as a sub-field of tax economics. …

analysis of tax systems. In addressing this task I ask, and offer some tentative answers to, what is distinctive about … behavioral tax economics as a sub-field of behavioral economics and as a sub-field of tax economics. -- complexity ; compliance …

world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes … they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in … repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth …

Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We … challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for … OECD countries between 1980 and 2004. By considering tax base changes in addition to tax rate changes, we can address the …