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Competence Centre on Behavioural Insights

We support policymaking with evidence on human behaviour

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Related organisations DG TAXUD - DG for Taxation and Customs Union Knowledge service topics Behavioural insights for tax policy Behavioural insights for finance Knowledge service Behavioural insights Digital Europa Thesaurus tax Content type Publication
PUBLICATION | 29 June 2020
A large literature in the field on the behavioural economics of taxation exists. This report summarizes central parts of this literature, reviewing mainly experimental and observational studies in the academic literature to be...