000			01578nab a2200229 c 4500
999			_c145843 _d145843
003			ES-MaIEF
005			20220511131121.0
007			ta
008			220510t2022 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_932191 _aTorgler, Benno
245		0	_aBehavioral taxation _bopportunities and challenges _c Benno Torgler
500			_aResumen.
504			_aBibliografía.
520			_aThe field of behavioral taxation dates back at least to the 1950s. In this contribution I will explore the opportunities and challenges in the area, with a particular focus on tax compliance. I will focus on the data required to make further progress, discussing what can be improved when working with surveys and how the field could benefit from open government data initiatives. I focus on collaborative efforts among scientists as well as with the government or the tax administration and examine many potential areas of exploration. The opportunities currently emerging due to digitalization provide not only interesting avenues for collaborations but also a natural method of using tools such as lab and field experiments. In addition, I will discuss potential dangers faced by the field of behavioral economics that also threaten the field of behavioral taxation.
650			_aIMPUESTOS _947460
650		4	_932203 _aASPECTOS PSICOLOGICOS
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_943899 _aETICA FISCAL
773	0		_9167145 _oOP 207/2022/1/2 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 1-2, March/June 2022, p. 5-43
942			_cART