Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions
收藏NBER2017-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w23980
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资源简介：
A growing body of evidence suggests that psychological biases can lead different implementations of otherwise equivalent tax incentives to result in meaningfully different behaviors. We argue that in the presence of such failures of implementation invariance, decoupling the question of optimal
提供机构：
美国国家经济研究局
创建时间：
2017-10-01
