Behavioural public finance individuals, society, and the state
| Other Authors: | , , |
|---|---|
| Format: | eBook |
| Language: | Inglés |
| Published: |
London ; New York, New York :
Routledge
[2021]
|
| Edition: | 1st ed |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009810643306719 |
Table of Contents:
- Cover
- Endorsement
- Half Title
- Series Information
- Title Page
- Copyright Page
- Table of contents
- Figures
- Tables
- Contributors
- Foreword
- Book overview
- Part I Theoretical considerations on behavioural public finance
- 1 Behavioral public finance in a populist world
- Introduction
- Do individuals act rationally?
- A tutorial role for governments?
- Use of nudges in authoritarian governments
- Concluding comment
- References
- 2 Smart decision-makers, institutional design and x-efficient (real-world optimal) public finance
- Introduction
- Different modelling perspectives
- Tax compliance
- The Lucas Critique
- Behavioural public finance and the theory of the firm
- Behavioural labour and public policy
- Conclusions
- References
- 3 Behavioral economics and public policy
- Introduction
- Behavioral economics and public policy perspectives
- Behavioral economics and public health policy
- Behavioral economics and education
- Conclusions
- References
- Part II Behavioural responses to regulations
- 4 Financial decisions and financial regulation: Three concepts of performance-based regulation
- Economics and behavioural economics and the performance of financial services and products
- Introduction
- Behavioural economics: theory and data
- Dominated choices - measuring confusion
- Behavioural economics
- Empirical methods
- Three sources of data - three concepts
- Alternative conventional measures
- Three concepts of performance-based regulation
- Concept 1: Using existing data - what have customers chosen in the past?
- Description of the concept
- Natural experiments: how would "confusion audits" work?
- What would a "confusion auditor" look like?
- Observations on limitations, risks, and challenges.
- Concept 2: Laboratory experiments - simulated choices using real-world communication and online services
- Description of the concept
- Extension: surveying participants' understanding of products
- What would a "confusion auditor" look like?
- Observations on limitations, risks, and challenges
- Concept 3: Randomized controlled trials or field experiments - mystery shoppers
- Description of the concept
- Field experiments: how would "confusion audits" work?
- What would a "confusion auditor" look like?
- Observations on limitations, risks, and challenges
- Illustration and discussion: credit cards, savings, and insurance products
- Credit cards
- Savings products
- Detailed case study: savings products
- Insurance products
- Discussion
- What works for which market?
- Naming confusion audits
- Regulation and confusion audits
- Conclusions
- References
- 5 Behavioral biases and political actors: Three examples from US international taxation
- Introduction
- The Foreign Investment in Real Property Tax Act (FIRPTA) (1980)
- Cognitive heuristic
- Politicians' own biases
- The exit tax on US citizens who expatriate (2008)
- Cognitive heuristic
- Politicians' own biases
- The enforcement of withholding tax on dividend equivalents (2010)
- Cognitive heuristic
- Politicians' own biases
- Conclusion
- References
- 6 Varieties of general anti-avoidance legislation
- I. Introduction
- II. Categories of tax minimisation
- A. Mitigation
- 1. Measures to promote favoured industries
- 2. Measures to stimulate the economy as a whole
- 3. Measures to promote social welfare
- B. Avoidance
- C. Evasion
- III. Example of tax avoidance: Bowater Property Developments
- IV. Problems with the analytical framework
- V. Second example of tax avoidance
- VI. Specific anti-avoidance rules.
- VII. General anti-avoidance rules (GAARs)
- VIII. Fictional transactions
- IX. Abuse of law
- X. Operation and history of GAARs
- XI. Questionable qualities of GAARs
- XII. The "Investor" example of tax avoidance
- XIII. International tax planning
- XIV. Fictions in the Investor (plus Parent Company and Subsidiary) example
- XV. Specific anti-avoidance regimes revisited
- XVI. GAARs and economics
- XVII. An example from the common law: Australia and New Zealand
- XVIII. Other examples of similarities and dissimilarities between GAARs
- A. Length and complexity contrasted with conciseness
- B. Contrasts between GAARs of common law jurisdictions
- C. Significance of the criterion of economic substance
- XIX. Conclusion: lessons from differences between GAARs
- XX. References
- Part III Tax compliance behaviour
- 7 Political economy of tax compliance behavior: An analysis of three cities in Turkey
- Introduction
- The political economy of tax compliance behavior
- Common needs, collective goods, and reciprocity
- Fairness perception of tax burden, social norms, and attitudes
- Trust in governing institutions and the level of corruption perceptions
- Effective use of tax revenues and satisfaction from public services
- An empirical examination of tax compliance behavior in Turkey
- Survey design
- Results
- Taxpayers' feelings of social responsibility and their quest for reciprocity
- Perceptions of respondents regarding the fairness of the Turkish tax system, their burden, and their emotions
- Trust in government and perceived levels of corruption
- Perceptions of public service quality and decent use of tax revenues
- Political interactions and attitudes towards taxes: how are cities different?
- Concluding remarks
- Acknowledgments
- References
- 8 Incidental emotions, integral emotions, and decisions to pay taxes.
- Introduction
- What are emotions?
- How do emotions influence decisions?
- Empirical study (1): incidental emotions and tax compliance
- Method
- Results
- Discussion
- Empirical study (2): the role of integral emotions on tax compliance decisions
- Empirical investigation
- Part one: qualitative focus group study
- Part two: quantitative survey study
- Discussion
- General discussion
- Conclusions
- Acknowledgment
- References
- 9 Moral concerns and personal beliefs regarding tax evasion: Empirical results from Germany, Romania, Turkey, ...
- Introduction
- Brief account on tax evasion-related acts
- Method
- Participants
- Materials
- Procedure
- Results
- Moral concerns regarding tax evasion
- Personal beliefs regarding tax evasion
- Discussion and concluding remarks
- References
- 10 Paying is caring?: Prosociality and gender in fiscal compliance
- Introduction
- Literature review
- Social Value Orientation and tax compliance
- Gender
- Hypotheses
- Experimental design
- Results
- Individual level models
- Mediation analysis
- Concluding remarks
- Acknowledgments
- References
- 11 Tax compliance theories and fiduciary taxes: Do the shoes fit?
- Introduction
- Tax compliance theories
- Fiduciary taxes
- Tax compliance theories and organisations
- Conclusions
- References
- 12 How to tax the powerful and the sophisticated?
- Introduction
- A very brief history of taxation
- Recurrent taxation
- Incidental taxation
- Seigniorage tax
- Tribute tax
- Accounting-based taxes
- How were plutocrats taxed in the past?
- A reflection on today's plutocrats
- How does modern tax avoidance work?
- Back to tributes?
- Conclusions
- References
- 13 Starbucks and media allegations of tax avoidance: An examination of reputational loss
- Introduction.
- Review of prior literature and development of our hypothesis
- Starbucks - the background
- Reputational loss
- The relationship between reputational loss and tax avoidance
- Stakeholder theory
- Research method and data collection
- Choice of methods
- Share return analysis
- Thematic analysis
- Empirical results
- Starbucks' share returns
- Thematic analysis
- Starbucks' response to the crisis
- Summary
- Conclusion
- References
- 14 The effect of media on tax compliance: Hypothetical scenarios study
- Introduction
- Tax Compliance Models
- Methodology
- Scenario 1
- Scenario 2
- Scenario 3
- Scenario 4
- Scenario 5
- Results
- Conclusion
- References
- Names index
- Subject index.
