Economic Behaviour and Taxation

Economic Behaviour and Taxation

Elgar Research Reviews in Economics

James Alm and J. Sebastian Leguizamon

The last several decades have seen major advances in the ways in which public economists investigate behavioural responses to taxation. Recent research has utilized new data sets and has applied new empirical methods, including laboratory experiments and natural and controlled field experiments. The application of behavioural economics has contributed insights from other disciplines, especially psychology. James Alm and Sebastian Leguizamon discuss the lessons from all this work. Covering such topics as labour supply, charitable giving, savings, capital gains realisations, mobility, bequests, family structure, reported income and tax evasion, they highlight the current state of knowledge in this area. They present new thinking about the relevant issues and an analysis of useful policy options.

About this Research Review

James Alm and J. Sebastian Leguizamon

Subjects: economics and finance, behavioural and experimental economics, public finance, public sector economics

About Elgar Research Reviews

Elgar Research Reviews consist of two principal components: a scholarly review article and a list of recommended readings.

Each review article is prepared by a leading scholar and introduces the relevant field of academic study by surveying the seminal and most transformative articles within that field. The article sets the recommended readings into context, revealing how they have shaped scholarship and why they are important to the development of the field. To facilitate further research the recommended readings are fully referenced.

Using the reference links provided

If your library has provided the location of their link resolver you can search for the article in their online catalogue. To facilitate this we have included a hyperlink under each reference.

There is also a link to search for each reading within Google Scholar, providing an important alternative method of finding the readings on the original publisher’s website and helping you to identify similar work.

Finding the print version of the print recommended readings

A print edition of this resource is also available.

Economic Behaviour and Taxation

James Alm and J. Sebastian Leguizamon (eds)

ISBN 978 1 78471 219 8

The print edition includes the full text of the review article and of the recommended readings. Each recommended reading is presented exactly as it appeared in its original setting.

To see if the print edition is available in your library, use the ’Find This Book In Your Library’ button at the top of this page. Note that the button only appears if your library has provided details of their link resolver.