دانلود مقاله ISI انگلیسی شماره 51331
عنوان فارسی مقاله

سهم اقتصاد رفتاری برای اصلاح مالیاتی در انگلستان

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51331 2012 8 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
The contribution of behavioral economics to tax reform in the United Kingdom
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : The Journal of Socio-Economics, Volume 41, Issue 4, August 2012, Pages 468–475

کلمات کلیدی
اقتصاد رفتاری؛ اصلاح مالیات؛ مالیات سرانه؛ مالیات بر ارزش افزوده
پیش نمایش مقاله
پیش نمایش مقاله سهم اقتصاد رفتاری برای اصلاح مالیاتی در انگلستان

چکیده انگلیسی

This paper examines the contribution of behavioral economics to tax reform by examining two major reforms in the United Kingdom which may be seen as natural experiments – the reform of local taxation and the introduction of value added tax. The case for both was based strongly on mainstream economic analysis but one was a failure and the other a success. The introduction of the local community charge, or ‘poll tax’ as it became known, was such a failure that not only did it have to be repealed but it was also a factor in the downfall of Mrs. Margaret Thatcher as Prime Minister. The introduction of value added tax took more account of behavioral factors and was successful. The paper concludes that a wider approach based on behavioral as well as mainstream economics may have considerable advantages in developing tax policy.

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