000			02803nab a2200301 c 4500
999			_c143449 _d143449
003			ES-MaIEF
005			20210127132807.0
007			ta
008			210127t2020 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance _ba behavioral perspective _c James Alm, Kay Blaufus, Martin Fochmann, Erich Kirchler, Peter N. C. Mohr, Nina E. Olson, Benno Torgler
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aGovernments have taken remarkable measures during the SARS-CoV-2 pandemic in their efforts to safeguard citizens’ health and the economy. As a consequence, public debts have reached unprecedented levels, which will require at some point higher taxes. Ensuring that citizens pay these taxes requires consideration of the many factors that will likely affect their tax compliance decisions. In this paper, we reflect from a behavioral economic perspective the impact of tax policy measures on the perception, evaluation, and behavior of citizens and derive considerations to devise appropriate tax policies to ensure compliance in the future. We start with speculations about citizens’ views of governmental restrictions and economic stimulus measures in response to the crisis, we apply these speculations to the acceptance and perceived effectiveness of policy measures on citizens’ tax compliance behaviors, and we finish with their likely impact on determinants of tax compliance. Building on the derived insights, we deduce a set of considerations to improve tax compliance – and to generate the necessary tax revenues to deal with the after-effects of SARS-CoV-2 when the pandemic is under control: communication, transparency and justification of measures, access to support, service provision, audits and penalties in case of free-riding, targeted audits, building social norms of cooperation, consideration of framing effects, development of plans and strategies for the future, and anticipation of hindsight biases.
650		4	_940318 _aPOLITICA FISCAL
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_948102 _aPRESION FISCAL
650		4	_941525 _aCRISIS ECONOMICAS
650		4	_aPANDEMIAS _967998
650		4	_aCORONAVIRUS _967999
650		4	_932202 _aASPECTOS ECONOMICOS
700	1		_9671 _aAlm, James
773	0		_9164088 _oOP 207/2020/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _gv. 76, n. 4, December 2020, p. 396-428
856			_uhttps://www.mohrsiebeck.com/en/article/tax-policy-measures-to-combat-the-sars-cov-2-pandemic-and-considerations-to-improve-tax-compliance-a-behavioral-perspective-101628fa-2020-0014?no_cache=1
942			_cART