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The Behavioral Economics of Tax Policy (or Tax Policy for Imperfect Humans)

The Behavioral Economics of Tax Policy (or Tax Policy for Imperfect Humans)  

  • In The Costs and Benefits of Taxation

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0011
Format: 
chapter
What is behavioral economics? The standard economic model assumes that individuals and businesses are rational, well informed, and good at math. Individuals make themselves and ... More
The Burden of Taxation

The Burden of Taxation  

  • In The Costs and Benefits of Taxation

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0008
Format: 
chapter
What makes a tax system fair? The issue of tax fairness is highly contentious, and, unfortunately, economics provides little precise guidance. For example, some people think that a ... More
Business Income Taxes

Business Income Taxes  

  • In How Are We Taxed?

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0003
Format: 
chapter
How do we tax corporations’ income? In principle, under an income tax all income is subject to taxation. Moreover, no kinds of income are subject to exceptionally high tax and no ... More
The Hidden Welfare State

The Hidden Welfare State  

  • In The Costs and Benefits of Taxation

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0007
Format: 
chapter
Are a trillion dollars in middle-class entitlement programs really hidden in the tax code? Yes, give or take . . . The actual amount is in dispute for reasons we’ll get to, but ... More
Misperceptions and Reality in the Policy Process

Misperceptions and Reality in the Policy Process  

  • In A Tour of the Sausage Factory

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0012
Format: 
chapter
What does the public know about taxes? Not all that much. For example, according to a comprehensive survey done a while back by National Public Radio, Kaiser Family Foundation, and ... More
Other Kinds of Taxes

Other Kinds of Taxes  

  • In How Are We Taxed?

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0005
Format: 
chapter
The estate tax is a tax on the wealth held by people when they die. (The “estate” is the legal entity that holds assets between the time of death and payment of any tax and distribution to ... More
Personal Income Taxes

Personal Income Taxes  

  • In How Are We Taxed?

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0002
Format: 
chapter
What’s the difference between personal taxes and business taxes? Some taxes are levied on people and some are levied on businesses. This distinction is less important than you ... More
Running a Tax SystemAdministration and Enforcement

Running a Tax System: Administration and Enforcement  

  • In The Costs and Benefits of Taxation

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0009
Format: 
chapter
How much does it cost to run the U.S. tax system? The easy part of answering this question is to add up the budgets of the various tax administration agencies across the country. ... More
Simplicity and Complexity

Simplicity and Complexity  

  • In The Costs and Benefits of Taxation

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0010
Format: 
chapter
How complicated is the U.S. income tax? In a 2015 poll, 72 percent of Americans said they were bothered by tax complexity, with 44 percent declaring it bothered them a lot.1 How ... More
Snake Oil

Snake Oil  

  • In A Tour of the Sausage Factory

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0013
Format: 
chapter
Wouldn’t a flat tax be super simple and efficient? As discussed in chapter 4, the flat tax is basically a value-added tax with a wrinkle: businesses are allowed a deduction for ... More
Tax Reform

Tax Reform  

  • In A Tour of the Sausage Factory

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0014
Format: 
chapter
Tax reformers talk about a broad base and low rates. What does that mean? The base refers to the definition of income subject to tax. The broader the base—meaning the fewer the ... More
Taxes and The Economy

Taxes and The Economy  

  • In The Costs and Benefits of Taxation

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0006
Format: 
chapter
How do taxes affect the economy? In many, many ways. They reduce the reward to working, saving, and investing and so diminish the incentives to undertake these activities, which ... More
Taxing Spending

Taxing Spending  

  • In How Are We Taxed?

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0004
Format: 
chapter
What is a consumption tax? A consumption tax is a tax triggered by spending. In the United States, the most common form of consumption tax is the retail sales tax administered by ... More
The View from 30,000 Feet

The View from 30,000 Feet  

  • In How Are We Taxed?

Leonard E. Burman and Joel Slemrod

in Taxes in America: What Everyone Needs to Know® (2 ed.)

Published in Print: 
27 February 2020
Published Online: 
12 November 2020
DOI: 
10.1093/wentk/9780190920869.003.0001
Format: 
chapter
Why is everyone always so worked up about taxation? Taxes in America amount to about 30 percent of national income, or roughly $15,000 per man, woman, and child. That’s a lot of ... More

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