Behavioral Economics and Fundamental Tax Reform

I. Introduction I come not to praise behavioral economics and its relation to fundamental tax reform, but to bury it. To be more precise, I mean to bury the most commonly and particularly suggested application of behavioral economics to fundamental tax reform: using the insights of behavioralism to support proposals to promote individual savings through ad hoc, tax-favored vehicles. This may come as a bit of surprise because I have…
Robert C. Packard Trustee Chair in Law and Political Science, USC Gould School of Law, Los Angeles, USA
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