Implications of Behavioral Economics for Tax Policy

From: Department of Finance
Published on: 28 July 2017
Last updated on: 11 January 2019

Standard economic theory provides a number of general, well-established, rules of thumb for tax policy. Behavioural economics does not so much change these, or provide its own alternatives, but instead provides an additional level of depth to the existing rules of thumb.

Authors: Jean Acheson and Donal Lynch, July 2017

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